#A
We have to find 3% of 120000 and then final cost.
[tex]\\ \sf\longmapsto 3\%\:of\:120000[/tex]
[tex]\\ \sf\longmapsto 0.03(120000)[/tex]
[tex]\\ \sf\longmapsto 3600[/tex]
Now
Final cost=Cost-discount
Final cost=120000-3600=116400
#B
Final price=Cost-Rebate
Final price=120000-1500=118500