If \(12\) is \(20\%\) of \(40\%\) of a certain number, what is the number?

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If \(12\) is \(20\%\) of \(40\%\) of a certain number, what is the number?

A. 20
B. 24
C. 72
D. 96
E. 150

Answer: E

Source: Princeton Review