Hi VJesus12,
We're asked for the number that is 23 more than three-quarters of itself. Many Test Takers would likely solve this question Algebraically (which is fine), but you can also solve it with a little Arithmetic and TESTing THE ANSWERS.
To start, if a number is 23 more than 3/4 of itself, then that difference of 23 must represent the 'missing 1/4' of that value. Thus, we're really asked "23 is 1/4 of what number?"
You probably already know that 25 is exactly 1/4 of 100, so 23 must be 1/4 of some number that is LESS than 100. You might also recognize that dividing 82 by 4 will lead to a NON-integer; adding 23 to a non-integer would end with a non-integer (and none of the answers are non-integers) so that's not going to be the answer. There's only one answer remaining.
Final Answer: B
GMAT assassins aren't born, they're made,
Rich