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A man sells an article at a gain of $15\%$ Had he bought it at $10\%$ less and sold it for  ₹ $4$ less, he would have gained $25\%$. The cost price of the article is :

  1. ₹ $140$
  2. ₹ $150$
  3. ₹ $160$
  4. ₹ $180$
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