Two numbers are $30 \%$ and $40 \%$ more than the third number respectively. The first number is $x \%$ of the second. Then $x = ?$

  • A
    $105 \frac{2}{13}$
  • B
    $140$
  • C
    $105 \frac{5}{7}$
  • D
    $92 \frac{6}{7}$

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