Which of the following is/are true?

(A) If the selling price of an item is ₹ 40 and the profit is 15%, then the cost price of the item is ₹ 32

(B) A man bought a toy for ₹ 150 and sold it at a profit of 8%. He sold the toy for ₹ 162

(C) A man buys a bicycle for ₹ 500, but due to some problem he sells it for ₹ 400, thus incurring a loss of 22%

(D) If the selling price of an item is ₹ 210 and the loss is 30%, then the cost price of the item is ₹ 300

Choose the correct answer from the options given below: