60 mL normal H2SO4≡60 mL normal NaOH
This, (100−60)mL normal NaOH were consumed by ammonium salt.
So, 40 mL normal NaOH≡40 mL normal NH3
Amount of NH3 in 40 mL normal NH3
=Eq.mass of NH3×401000
=17×401000=0.68
So, % of ammonia in the ammonium salt =0.682.26×100
=30.09.