Which departments breach the variance threshold

Your review flags any department whose net pay changes by more than 5% month on month. A: 10,00,000 to 10,40,000. B: 8,00,000 to 8,48,000. C: 5,00,000 to 5,20,000. D: 4,00,000 to 4,10,000. Which are flagged?