27 divided by 100 is 0.27 so 0.27 is one percent now 17 divided by 0.27 is about 62.963 so 17 is 62.963% of 27 hope this helped.
Number of students that have rabbits = 43
Number of students that have birds = 40
43 - 40 = 3
Thus, 3 more students have rabbits that birds.
Hence, the answer is A.
The answer to your problem is 0.125