SALARY of A = 12,000Tax of A = 450Salary of B = 18,000Tax of B = 950Salary of C = 15000Tax of C = 550Salary of D = 16,000Tax of D = 600Formula:x as a PERCENTAGE of y = (x/y) × 100Calculation:Tax percentage of A = (450/12000) × 100 = 3.75%Tax percentage of B = (950/18000) × 100 = 5.2%Tax percentage of C = (550/15000) × 100 = 3.66%Tax percentage of D = (600/16000) × 100 = 3.75%∴ We can say the tax as a percentage of salary is highest in CASE of B.