But since number of users is integer, \( 32 + x \) must be integer, so 39.6 must be rounded — but 66% of 60 is known to be 39.6 only if non-integer, which is invalid. Recheck: 66% of 60 is \( \frac23 \times 60 = 40 \) only if exact — but 66% = 33/50, so: - Abu Waleed Tea