Three articles are bought at ₹180 each. One of them is sold at a loss of 10%. If the other two articles are sold so as to gain 20% on the whole transaction, then what is the gain percentage on the two articles?

Cost price (CP) of three articles = ₹180 each

First article is sold at 10% loss (given)

Selling price of first articles = $$180-\frac{10}{100}\times\ 180=₹162$$

We want 20% gain on whole transaction : 

i.e; Total SP = $$540+\frac{20}{100}\times\ 540=₹648$$

SP of remaining two articles = ₹648 - ₹162 = ₹486

CP of remaining two articles = $$180\times\ 2=₹360$$

Required Gain % = $$\frac{486-360}{360}\times\ 100=35\%$$

Hence, Option B is correct.