24,578
2359
1349
1,478 is.
24578
It is 24578.
It is 112356.
The smallest whole number is ' 1 '. 40% means 0.4, and that's a lot less than 1 . Nothing you can do to 0.4 can make a whole number out of it. 40% doesn't have what it takes to be even the smallest whole number.
19
4579 is the smallest even number he can make
It is 4579.
2,574
Assuming you cannot use zero, 24578.