Step 1: List the 1993 commission figures.
From the commission table, the year 1993 shows: A = Rs. 29800, B = Rs. 28000, C = Rs. 29100, D = Rs. 30060, E = Rs. 30000.
Step 2: Estimate the total using rounded values first.
Rounding each figure to the nearest thousand gives roughly 30000 + 28000 + 29000 + 30000 + 30000 = 147000, close to the exact total, confirming the total commission for 1993 is about Rs. 147000, with the precise sum working out to Rs. 146960.
Step 3: Compare B's share to an equal fifth of the total.
One-fifth of Rs. 146960 is 146960 / 5 = 29392, the value each salesman would earn if the total were split equally, representing exactly 20 percent. B's actual commission, Rs. 28000, is slightly below this equal-share value of Rs. 29392, so B's percentage share must be slightly under 20 percent.
Step 4: Calculate the exact percentage.
28000 / 146960 x 100 = 19.05 percent, confirming the estimate from Step 3 that the share is just under 20 percent.
Step 5: Choose the nearest listed option.
Among 30, 20, 40 and 80 percent, only 20 percent is close to the computed 19.05 percent, so this is correct.
B's 1993 commission is approximately 20 percent of the five salesmen's total commission that year. \[\boxed{20\%}\]