a shopkeeper loses 15 %, if an article is sold for $ 102. what should be the selling price of the article to gain 20 %?  Choose the correct option:
A) $ 165	B) $ 174	C) $ 144	D) $ 164	E) $ 183
<gadget id="calculator">15 / 100</gadget>
<output>3/20 = around 0.15</output>

<gadget id="calculator">1 - (3/20)</gadget>
<output>17/20 = around 0.85</output>

<gadget id="calculator">102 / (17/20)</gadget>
<output>120</output>

<gadget id="calculator">20 / 100</gadget>
<output>1/5 = around 0.2</output>

<gadget id="calculator">120 * (1/5)</gadget>
<output>24</output>

<gadget id="calculator">120 + 24</gadget>
<output>144</output>

<result>C</result>
a shopkeeper loses 15 %, if an article is sold for $ 102. what should be the selling price of the article to gain 20 %?
add(divide(102, subtract(const_1, divide(15, const_100))), multiply(divide(102, subtract(const_1, divide(15, const_100))), divide(20, const_100)))
"c $ 144 given that sp = $ 102 and loss = 15 % cp = [ 100 ( sp ) ] / ( 100 - l % ) = ( 100 * 102 ) / 85 = 20 * 6 = $ 120 . to get 20 % profit , new sp = [ ( 100 + p % ) cp ] / 100 = ( 120 * 120 ) / 100 = $ 144"