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Explanation:

Ratio of income and expenditure is 8 : 5.

Let the income be Rs. 800 and Expenditure be Rs. 500. Therefore, his savings = Rs. 300.

New income = 800 × 5/4 = Rs. 1000
New expenditure = 500 × 1.28 = Rs. 640

∴ New savings = 1000 - 640 = 360

∴ % increase in savings = (360 - 300)/300 × 100 = 20%.

Hence, option (b).

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