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Explanation:

It can be observed that the profit value of D is relatively more and the sales value of D is relatively less.

Profitability of A ≈ $\frac{5}{25}$= 20%

Profitability of B ≈ $\frac{4}{25}$= 16%

Profitability of C ≈ $\frac{4.8}{24}$ = 20%

Profitability of D ≈ $\frac{4}{16}$ = 25%

Hence, option (d).