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Answer

Case 1:
B & C in 2016
16% & 22% is 304000

Case 2:
D in 2015
22% is 209000

Case 1 is more than Case 2:
304000 - 209000 = 95000

% more = 95000/209000 * 100 = 45.45%

Answer

Please see the attached picture. I hope it will help you to understand the problem.

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