Which highest qualification accounted for most number of absentees?

Candidates who applied in B.A. = $$\frac{20}{100}\times40,000,000=8,000,000$$

Candidates who appeared in B.A. = $$\frac{22}{100}\times35,000,000=7,700,000$$

=> Absentees in B.A. = $$8,000,000-7,700,000=300,000$$

Similarly, absentees in others = $$(\frac{16}{100}\times40,000,000)-(\frac{14}{100}\times35,000,000)$$

= $$6,400,000-4,900,000=1,500,000$$

Absentees in B.com = $$(\frac{21}{100}\times40,000,000)-(\frac{22}{100}\times35,000,000)$$

= $$8,400,000-7,700,000=700,000$$

Absentees in M.B.B.S. = $$(\frac{17}{100}\times40,000,000)-(\frac{14}{100}\times35,000,000)$$

= $$6,800,000-4,900,000=1,900,000$$     [MAX]

=> Ans - (D)