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Marked price of the article = 400 X 1.50 = Rs. 600
Selling price proposed by 'A' = 600 X 0.90 - 20 = 540 - 20 = Rs. 520
Selling price proposed by 'B' = 600 X 0.70 = Rs. 420
So, required difference = 520 - 420 = Rs. 100
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