Given that $$\dfrac {60}{100} \times (x-y) =\dfrac {45}{100} \times (x+y) $$
$$ \Rightarrow 4 (x-y ) = 3(x+y) $$
$$\Rightarrow 4x-4y= 3x+3y $$
$$\Rightarrow x= 7 y $$
$$\Rightarrow \dfrac{y}{x } = \dfrac{1}{7} $$
and $$ y= \dfrac{k}{100} \times x$$
$$\Rightarrow k = \dfrac {100}{x} y $$
$$\Rightarrow k = \dfrac {100}{7}$$
hence 21 % of K = $$\dfrac{21}{100} \times \dfrac{100}{7} $$
$$\Rightarrow 3 $$ Ans
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