Explanation
Let's say B's income is 100%.
Then, A's income is 60% (since it's 40% less than B's).
To find out how much percent B's income is more than A's income, we need to find the difference between their incomes and divide it by A's income, then multiply by 100:
((B's income - A's income) / A's income) * 100
= ((100 - 60) / 60) * 100
= (40 / 60) * 100
= 66.66%
So, B's income is 66.66% more than A's income.