Which of the following statements are correct?

A. If the cost price of an item is Rs. 56 and the gain percentage is 20%, the selling price of the item is Rs.76.2.

B. If the cost price of an item is Rs. 80 and the loss percentage is 15%, the selling price of the item is Rs. 68.

C. If an item purchased in Rs. 5 is sold for Rs. 6 , the profit is 25%

Choose the correct answer from the options given below