Teacher:In this task, you need to answer the given multiple-choice question on the gain. Gain is the value by which to multiply the input. Classify your answers into 'a', 'b', 'c', 'd', and 'e'.
Teacher: Now, understand the problem? Solve this instance: Problem: sales price is $ 60 , gross profit is 140 % of cost , what is the value of gross profit ? 
Options: a ) 32 , b ) 33 , c ) 39 , d ) 35 , e ) 42
Student:
d