The trick is to recognize this as an overlapping sets problem. Let C represent inaccurate records on the computer, P represent inaccurate records on paper, and C and P represent records that are inaccurate on both computer and paper. The statement "Out of inaccurate records on the computer, data on paper make up 80%" means that (C and P) / C = 80%. Similarly, the statement "Out of the inaccurate data on paper, records on computer account for 48%" means that (C and P) / P = 48%. Finally, we are told that records that are inaccurate on both computer and paper make up 12% of all data.
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Step 1. Find inaccurate computer records. Since 12% is 80% of all inaccurate computer records, C = 12 / 0.8 = 15%.
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Step 2. Find inaccurate paper records. Since 12% is 48% of all inaccurate paper records, P = 12 / 0.48 = 25%.
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Step 3. Find all inaccurate records. Use inclusion-exclusion: C union P = C + P - (C and P) = 15 + 25 - 12 = 28%. So, 28% of all records are inaccurate.
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Step 4. Find accurate records. Accurate records = 100% - 28% = 72%. Therefore, the correct answer is (C).
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Exam takeaway: Whenever you see wording like "Out of A, B make up x%," think of it as "(A and B) is x% of A." Similarly, "Out of B, A account for y%" means "(A and B) is y% of B." Once you identify the intersection, calculate the size of each set using the given percentages, then apply inclusion-exclusion to find the union. Finally, subtract the union from 100% if the question asks for the complement.