Ramu used to spend 72% of his income. His income has increased by 12%, and he increases his expenditure by 5%. If Ramu earlier saved y  and after the increases he now saves x, then what is the value of\(\rm \left(\frac{x-y}{y}\times 100\right)\)%?

1
22%
2
27%
3
25%
4
30%

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