Vocab:
Parallel = same slope
Perpendicular = opposite sign and reciprocal slope
-5/2 opposite and reciprocal = 2/5
Solution: they are perpendicular
The correct answer is 37.5.
Consider all employees.
A.
- gross pay $32,600 - 100%,
- total job benefits $33,600 - x%.
Then

Employee A receives 3.07% of gross pay in employee benefits.
B.
- gross pay $32,900 - 100%,
- total job benefits $34,000 - x%.
Then

Employee B receives 3.34% of gross pay in employee benefits.
C.
- gross pay $33,400 - 100%,
- total job benefits $33,900 - x%.
Then

Employee C receives 1.50% of gross pay in employee benefits.
D.
- gross pay $33,700 - 100%,
- total job benefits $34,700 - x%.
Then

Employee D receives 2.97% of gross pay in employee benefits.
Answer: correct choice is B.
You have it correct the answer is 20