Of the 1,250 forms received at a counter in a week, 1,075 were complete in every respect. What per cent of the forms received were incomplete?

Incomplete forms = 1,250 - 1,075 = 175, and the base is the 1,250 received: 175/1250 = 0.14 = 14%. 86% is the share that were complete, the opposite of what was asked. 16.28% is 175/1075, measured against the complete forms rather than all the forms received. 17.5% divides 175 by 1,000, a rounded base that is not in the question at all.