1. a
  2. b
  3. 1
  4. 10
  5. 100

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Answer: Option 3

$$\eqalign{ & a\,{\text{percent}}\,{\text{of}}\,b \cr & = {\frac{a}{{100}}} \times b = {\frac{{ab}}{{100}}} \cr & b\,{\text{percent}}\,{\text{of}}\,a \cr & = {\frac{b}{{100}}} \times a = {\frac{{ab}}{{100}}} \cr & {\text{on}}\,{\text{division}}\,{\text{we}}\,{\text{get}}\,1 \cr} $$

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