21,600
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216000180000 with increased of 20%=180000 + (20% * 180000)= 180000 + (0.20 * 180000)= 180000+ 36000= 216000
3% of 180000 = 3% * 180000 = 0.03 * 180000 = 5400
3.5% of 180,000= 3.5% * 180000= 0.035 * 180000= 6,300
25% × 180000 = 45000
15 ÷ 100 × 180000 = 27000