36% of 220 $$=\frac{36\times220}{100} = \frac{7920}{100}$$
12% of 140 $$=\frac{12\times140}{100} = \frac{1680}{100}$$
$$\frac{7920}{100}$$ - $$\frac{1680}{100}$$ $$=79.2-16.8 = 62.4$$
Hence Option A is the correct answer.
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