30% of 40 is 12 which is a whole number, not a fraction.
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30 percent in fraction = 30/100 or 3/10
40 percent in fraction form is 40/100 or 4/10 or 2/5.
75 percent of 40 is 30, and 30 is the same as 0.3 percent
40 is 100 percent. 40/100 = 0.4 is 1 percent. 30/0.4 = 75 percent.
40% + 30% = 70%