B, Statement 2 is sufficient.
1 we know that X>Y, however it is not sufficient, 2 cases :
-> 97 > 99
-> 97 < 99
From statement 2
, we know that (x * y)/100 < x - y
or xy < 100(x-y), so x>y
You can find fast by picking number that if you want to get 97 > 99
Y has to be close to X as much as possible, however without going more than X and the product XY must be inferior to 100 times the difference between X and Y.
Finally, you'll realize that if you go more than 9% with Y you need to give soon 2 points of difference to X
if Y=10, X must be at least more than 11
and it goes on like this more and more...after many numbers the gap between X and Y is more and more important so there's no way 97 > 99, 97 is always < to 99 because X tend to be higher and higher faster than Y
Sorry for not having a scientific or algebric explanation