By how much above the cost price should the goods be marked for sale so that after allowing a trade discount of 20% and a cash discount of 12\(\frac{1}{2}\)%, a net gain of 40% on the cost price is made?

1
80% above C.P.
2
60% above C.P.
3
82.5% above C.P
4
100% above C.P.

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