After interchanging B and E:
CP = Rs.4000
MP = 150% of 4000 = Rs.6000
SP after two successive discounts = 60% of (6000 - 440) = Rs.3360
Difference between CP and SP = 4000 - 3360 = Rs.664
Hence, B and E would not be changed.
After interchanging C and E:
CP = Rs.4000
MP = 120% of 4000 = Rs.4800
SP after two successive discounts = 60% of (4800 - 50) = Rs.2850
Difference between CP and SP = 4000 - 2850 = Rs.1150
Hence, C and E would not be changed.
After interchanging B and D:
CP = Rs.4000
MP = 140% of 4000 = Rs.5600
SP after two successive discounts = 80% of (5600 - 440) = Rs.4128
Difference between CP and SP = 4128 - 4000 = Rs.128
Hence, C and E would not be changed.
After interchanging both C-E and B-D:
CP = Rs.4000
MP = 140% of 4000 = Rs.5600
SP after two successive discounts = 80% of (5600 - 50) = Rs.4440
Difference between CP and SP = 4440 - 4000 = Rs.440
Hence, both C-E and B-D together would be changed.