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Sajjad1994
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Total Area = 140,000
Unit A = 28% of total
=> 28% of 140,000
=> 39200 -----------(1)

Unit B = 42% of total
=> 42% of 140,000
=> 58,800

Unit D = 15,500

Total = A+B+C+D = 140,000
=> C = 140,000 - 39,200 - 58,800 - 15,500
=> C = 26,500

Difference between A and C
=> 39,200 - 26,500
=> 12,700

Closest Approximate value in option is C, 12,600
So,
Answer is C

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Total area of warehouse 140000 sq ft.

Now A = 28 x 140000/100 = 196 x 200 = 39200 sq ft.

Now A + B consist of 28% + 42% = 70%

Now remaining is C + D = 30%

Therefore C + D consist of 30 x 140000/100 = 42000 sq ft;

Now given D = 15500 sq ft.;

Now C = 42000 - 15500 = 26500 sq ft.;

Thus A exceeds by 39200 - 26500 = 12700 sq ft.;

As per options given closest is 12600 sq ft..

IMO ans is C.
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