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(c) 15

Let the required number be $x$. Then, we have:

$x \%$ of $400=60$

$\Rightarrow\left(400 \times \frac{x}{100}\right)=60$

$\Rightarrow \frac{400 x}{100}=60$

$\Rightarrow 4 x=60$

$\Rightarrow x=\frac{60}{4}$

$\Rightarrow x=15$