The correct option is D 88
Let the number of coins with A=a and with B=b.
For the given statements,
2(a−100)=b+100
⇒2a−200=b+100
⇒2a−b=300 ....(1)
And a+40=3(b−40)
⇒a+40=3b−120
⇒a−3b=−160 ....(2)
Solving equations (1) and (2), we get
a=212;b=124
So, A has a−b=212−124=88 coins more than B.