B.
He has used the highest recommended percentages to calculate the amounts for the three categories.
Answer:
b
Step-by-step explanation:
<span>You need to do this to make it correct = (65/100)*80
= 52</span>
I'll use arithmetic series to find it.
First two-digit number divisible by 3 is 12, last such number is 99. Every 3rd number is divisible by 3.
So,

<u>There are 30 such numbers.</u>