Detailed Instructions: 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'.
Q: Problem: if 5 % more is gained by selling an article for rs . 220 than by selling it for rs . 160 , the cost of the article is ? 
Options: a ) 127 , b ) 1200 , c ) 1600 , d ) 1400 , e ) 1202
A:
b