Given below are two quantities named A and B. Based on the given information, you have to determine the relationship between the two quantities. You should use the given data and your knowledge of Mathematics to choose among the possible answers.

Quantity A∶ If the income tax is increased by 17% then the net income is reduced by 3%. Find the rate of income tax.

Quantity B∶ The consumption of rice of a family changes to 20 kg from 23 kg due to increase in the price of rice by x%. Find the value of x, if the expenditure remains constant at Rs. 460.