30% of 28% of 480 is the same as

Answer: Option D

Clearly, 60% of 28% of 240 :
$$\begin{array}{rl}& =\left(\frac{60}{100}\times \frac{28}{100}\times 240\right)\\ & =\left(\frac{30}{100}\times \frac{28}{100}\times 2\times 240\right)\\ & =\left(\frac{30}{100}\times \frac{28}{100}\times 480\right)\\ & =30\%\text{of}285\%\text{of}480\end{array}$$