The 60$ system had a greater percentage decrease because it was a lower number to begin with. Taking the same portion out of two different numbers will always be a greater decrease for the lower number.
Subtract the fee from the total:
131- 35.50 = 95.50
Now divide that by the price per mile:
95.50/ 0.40 = 238.75
They drove 238.74 miles
I’m guessing C, but I’m not for sure