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Bunuel
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St1 : 60 < s < 80

Since r>1.2s, considering the lowest value of s,
r>1.2*60 or r >72
is r>70 with 60 < s < 80 => Yes
Sufficient

St2 : r - s = 40

Now r>1.2s
or r-s>0.2s
or 40>.2s
or s<200

Since there is no lower limit, and s can be zero also, r can take values on both side of 70

Hence insufficient

Correct Option A
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Given r>6s/5

I) for s=60
r>6*60/5
r>72
So for other values r is surely greater than 70
Sufficient

II) r-s=40

R can be 30 s can be -10
Or
R can be 80 and s be 40
Many possibilities
So insufficient

A is answer

Posted from my mobile device
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