$A$ shopkeeper marks his goods at $40 \%$ above their cost price. He is able to sell $\frac{3}{4}$ of his goods at this price,and the remaining at $40 \%$ discount. Assuming that the shopkeeper is able to sell all the goods he buys,find his overall gain or loss percentage.

  • A
    $20 \% \text{ loss}$
  • B
    $23 \% \text{ loss}$
  • C
    $26 \% \text{ gain}$
  • D
    $30 \% \text{ gain}$

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