The positive C value means we have a percent increase, which corresponds to the fact that A = 110 increases to B = 132.
The B-A = 132-110 = 22 portion up top indicates that the increase is 22 pounds, which when divided over 110, gets us 22/110 = 0.20 = 20%
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Checking the answer:
20% of 110 = 0.20*110 = 22
She's able to lift 22 extra pounds on top of the 110 pounds she can handle previously, so she can now lift 110+22 = 132 pounds. The answer is confirmed.
the anwser is 20% because when you start off with 110 and get 132 you have a addition of 22 take 110+22 you get 132 then divide by 100 then you get 20% when you convert