Assume Salary

Let B's salary be $100$. Since A's salary is $72\%$ more, A's salary becomes $100 + 72 = 172$.

$B = 100, A = 172$

Determine Difference

The difference between A's salary and B's salary is $172 - 100 = 72$.

$\text{Difference} = 72$

Calculate Percentage Less

To find how much percent B's salary is less than A's, we divide the difference by A's salary and multiply by $100$.

$\text{Percent Less} = \left( \frac{72}{172} \right) \times 100$

Final Calculation

Calculating the fraction: $7200 / 172 \approx 41.86046...$. Rounding to two decimal places gives $41.86\%$.

$41.86\%$