Firstly, we can calculate the total percentage of gold members = Total - bronze - silver
Therefore, %gold = 100% - 40% - 28% = 32%
So we know that 32% of 275 members are gold, and to find the total number of gold members we must calculate 32% of 275.
0.32 * 275 = 88. There are 88 gold members at the gym.