A water tank with a capacity of 600,000 liters supplies water continuously to a building with 40 flats. Each flat has a tap with a flow rate of 250 L/h. In January, the flow rate per tap is the same as in November, and the tank empties after supplying water for 100 hours. If the number of flats occupied in January is *B*%, what is the value of *B*?

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**Solution:**

1. Given:
   - Tank capacity = 600,000 L
   - Flow rate per tap = 250 L/h
   - Total supply time in January = 100 hours
   - Number of flats = 40

2. Let the number of flats occupied in January be *x*.

3. Total water supplied in January = Number of flats × Flow rate per tap × Time
   $$\Rightarrow x 	imes 250 	imes 100 = 600,000$$

4. Simplifying:
   $$x = \frac{600,000}{250 	imes 100} = \frac{600,000}{25,000} = 24$$

5. Calculate the percentage of flats occupied:
   $$B\% = \frac{24}{40} 	imes 100 = 60\%$$

**Answer:** 60\%

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