By selling an article for $Rs. 102$,there is a loss of $15 \%$. When the article is sold for $Rs. 134.40$,the net result in the transaction is:

  • A
    $12 \%$ gain
  • B
    $12 \%$ loss
  • C
    $10 \%$ loss
  • D
    $15 \%$ gain

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