If A is x% of y and B is y% of x, then

A is x% of y = A × \(\frac{ x }{ 100 }\) × y = \(\frac{ Axy }{ 100 }\) 

B is y% of x = B × \(\frac{ y }{ 100 }\) × x = \(\frac{ Bxy }{ 100 }\) 

So, \(\frac{ Axy }{ 100 }\) = \(\frac{ Bxy }{ 100 }\)

A = B

The correct answer is Option (4) → A is equal to B.