Answer:
2nd option is the correct answer
Step-by-step explanation:

It is a conversion factor.
For example to convert from eett to inches you multiply by 12 in/ft, which is the conversion factor.
20% of £37500 = 20/100 x 37500 = £7500 (TAX)
40% of £112500 = 40/100 x 112500 = £45000 (TAX)
0% of £12500 = 0 (TAX)
25% of x = 9260
x= £37040 ( kim earned that year)
Answer: 1863m
69x31....2,139
12x23....276
2,139-276.....1,863
Hope this helped :)