Cost price = 100

Marked price = 140

Checking with the options:

OPTION A:

If profit is 12%:

SP = 100 + 12 = 112

∴ Discount = (140 – 112)/140 = 20%

If profit is 4%:

SP = 100 + 4 = 104

∴ Discount = (140 – 104)/140 = 25.71%

It does not satisfy the blanks.

Option B:

If profit is 26%:

SP = 100 + 26 = 126

∴ Discount = (140 – 126)/140 = 10%

If profit is 12%:

SP = 100 + 12 = 112

∴ Discount = (140 – 112)/140 = 20%

It satisfies the blanks.

Option C:

If profit is 19%:

SP = 100 + 19 = 119

∴ Discount = (140 – 119)/140 = 15%

If profit is 10%:

SP = 100 + 10 = 110

∴ Discount = (140 – 110)/140 = 21.42%

It does not satisfy the blanks.

Option D:

If profit is 33%:

SP = 100 + 33 = 133

∴ Discount = (140 – 133)/140 = 5%

If profit is 26%:

SP = 100 + 26 = 126

∴ Discount = (140 – 126)/140 = 10%

It satisfies the blanks.

∴ Both options B and D satisfy the blanks.