My take on this question is 'D'
always go with simpler looking option. here it is second statement
2.100lts of OS is in the barrel at 18% ABV
given Total capacity of barrel he uses is 240lts that is partially full of OS.
New + Old -> 240
Old is 100, hence New is 140
Old has 18% Alchohol [given in stmt 2 ], Total has 17% alchohol [GIVEN], hence new has 22% alcholhol . SUFF
Next --> hell of a sentence.
1.There will be 40% more NS than OS in the filled barrel and the OS is 1.72% higher in ABV than the NS.
New is 40% more than old
Old + 40% Old --> 240
hence OS -100 , new - 140.
given 17% of total[240 L] is alchohol . which is 40L
we have old is 1.72% higher than new in ABV . WE can find out ABV of new wine.