47 − 4 is NOT a multiple of:
A can do \( \frac{1}{5} \) th of some work in 12 days, B can do 20% of the same work in 10 days, C can do \( \frac{1}{6} \) th of the work in 8 days and D can do \( \frac{1}{5} \) th of the work in 12 days. Who will complete the work first if all four started to work at the same time?