At an office, the manager earns 40% more than a first year employee. The employee earns what fraction of the manager earnings?

(a) 1/4
(b) 3/4
(c) 5/7
(d) 4/5

employees earns x

manager earns 1.4 x

x/1.4 x = 1/1.4 = 10/14 = 5/7