Explanation:

Let's break down the problem step by step:

- First, calculate 60% of 1500:

- 60% of 1500 = 0.6 * 1500 = 900

- Next, find 40% less than this result:

- 40% of 900 = 0.4 * 900 = 360

- Subtracting 360 from 900: 900 - 360 = 540

- Now let's evaluate the options:

- Option 1: 500

- Option 2: 480

- Option 3: 540

- Option 4: 360

- The correct value of A is 540.