30% of 287 is 86.1 so depending on which way the calculation is done it may work out but the bhp is measured at the wheels and then calculated back to the fly wheel so all calculations have to be done from the wheel power which is 200 bhp + 30 % for power loss = 260 if the dyno was bolted to the fly wheel and gave a reading of 287 then you deduct 30% for power loss 287-86.1=200