sat-dog

Choice A is correct. $23\%$ of $100$ can be calculated by multiplying $\frac{23}{100}$ by $100$, which yields $\left(\frac{23}{100}\right)100$, or $23$.

Choice B is incorrect. This is $46\%$, not $23\%$, of $100$.

Choice C is incorrect. This is $23\%$ less than $100$, not $23\%$ of $100$.

Choice D is incorrect. This is $23\%$ greater than $100$, not $23\%$ of $100$.