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On a percentage question with abstract values, the recommended smart-number to assume is:

AAlways use 1 as the base
BUse 100 for cleaner arithmetic
CAlways use 60 as the base
DUse 1000 in all problems
Answer & Solution
Correct answer: B. Use 100 for cleaner arithmetic
100 is the GMAT-standard smart number for percentage problems. It makes percentages map directly to absolute values (30% of 100 = 30).
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