What is the coolest letter in the alphabet?

Decode this picture on T-Shirt and tell what it says ?

Using the clues below, what four numbers am I thinking of?

The sum of all the numbers is 31.
One number is odd.
The highest number minus the lowest number is 7.
If you subtract the middle two numbers, it equals two.
There are no duplicate numbers.

What brings you down but never up?

What 4-letter word can be written forward, backward or upside down, and can still be read from left to right?

They came out at night, without being called.
They lost at day, without being stolen.
Who are they?

I have four wings but can't fly.
I express no emotions.
I am found on the exact spot every time you look.
I keep toiling away with a little sound.

Do you know what am I?

An express train takes 3 seconds to enter the tunnel which is 1 km long.
If it is travelling at 120 km an hour, how long will it take to pass completely through the tunnel?

Solve the puzzle by telling what does below picture means.

I am working in a bus company. The company recently went under expansion and therefore there was not enough room for all the buses. As a result, twelve buses had to be stored outside.

If the company decides to expand the garage space by forty percent, enough space to accommodate the current buses will be created leaving enough space for twelve more buses if the need arises in future.

Can you calculate the number of buses that the company owns at present?