Step 1: Read the 1994 row of the table.
In 1994, Salesman A earned Rs. 24600 and Salesman D earned Rs. 29800, as shown in the year-wise commission table.
Step 2: Set up a ratio of D's commission to A's commission.
D / A = 29800 / 24600. Simplify this fraction by dividing numerator and denominator by 200: 29800/200 = 149, 24600/200 = 123. So D / A = 149 / 123 = 1.2114 approximately.
Step 3: Convert the ratio into a "percent more" figure.
Since D / A = 1.2114, D's commission is 1.2114 times A's commission, which means D is (1.2114 - 1) = 0.2114 times, or about 21.14 percent, more than A.
Step 4: Round and compare with the choices.
21.14 percent rounds to approximately 21 percent, which is much closer to option (3), 21 percent, than to any of the other listed values (18, 82.5, 17).
Step 5: Rule out the distractors.
82.5 percent would only appear from a mistaken calculation using the difference as the base instead of A's commission; 18 and 17 percent are simply too low to match the actual gap of roughly a fifth of A's value.
D's 1994 commission is approximately 21 percent more than A's. \[\boxed{21\%}\]