Please explain your answer if you can.

Answer:
B, E
Step-by-step explanation:
Using your test-taking skill, you can identify answers B and E as the only pair that are equivalent. Hence the requirement to choose two answers means those are the answers.
_____
If we let R represent rest hours during the school year, we are told by the problem statement that ...
S = 115%·R
Dividing by 1.15 to solve this for R, we get ...
R = S/1.15 . . . . . . . matches selection E
R = 100/115·S . . . . matches selection B after multiplying answer E by 100/100