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'.
Input: Problem: if a man lost 4 % by selling oranges at the rate of 24 a rupee at how many a rupee must he sell them to gain 44 % ? 
Options: a ) 16 , b ) 8 , c ) 9 , d ) 4 , e ) 3
Output:
a