SAT Question 7b731fc3: Percentages answer and explanation with Desmos solution

For a number to be $40\%$ greater than $115$, it follows that the number is $\left(100\%\text{of}115\right)+\left(40\%\text{of}115\right)$, which can be written as $\frac{100}{100}\left(115\right)+\frac{40}{100}\left(115\right)$. This expression is equivalent to $1\left(115\right)+0.4\left(115\right)$, or $1.4\left(115\right)$, which is equal to $161$. Therefore, $161$ is $40\%$ greater than $115$.