Answer:
 B. 30
Explanation:
Let x represent the number. Then we have ...
 96 = 0.80x
Dividing by 0.80 gives ...
 x = 96/0.80 = 120
Then 25% of the number is ...
 0.25 × 120 = 30
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If you like, you can write the proportion ...
 x/96 = 25%/80% . . . . . . . where x represents 25% of the number
 x = 96×(25/80) = 30 . . . . this is the 25% value that we want