$60 \times 65$\%=$39$,  $60-39=21$,  Luke made $21$ dollars. 
Luke and Matthew ran a lemonade stand on Saturday. They agreed that Matthew would get $65$\% of the profit because the lemonade stand was his idea. They made a profit of $60$ dollars. How much money did Luke make? 

(a) $$21$$ 
(b) $$24$$ 
(c) $$36$$ 
(d) $$39$$ 