The correct option is A 10 hours
If A can do 40% of a job in 12 hours, then A can do 100% of the job in 12 × (100/40) = 30 hours.
Let the efficiency of A be 6.
Efficiency of B = 6 + 16.67% of 6 = 6 + 1 = 7
Efficiency of C = 7 – 28.57% of 7 = 7 – 2 = 5
Total work = Efficiency of A × Time taken by A = 6 × 30 = 180
Hence, the required time = Total work/Sum of efficiencies of A, B, and C = 180/(6 + 7 + 5) = 10 hours