The Doppler effect formula for the apparent frequency when the source is moving towards and away from the observer is:
\[
f' = f \frac{v}{v - v_s} \quad \text{(approaching)}
\]
\[
f'' = f \frac{v}{v + v_s} \quad \text{(receding)}
\]
where:
- \( v = 330 \) m/s (speed of sound),
- \( v_s = 108 \) km/h = \( 30 \) m/s (train speed),
- \( f \) is the original frequency.
1. Frequency shift when train approaches:
\[
f' = f \frac{330}{330 - 30} = f \frac{330}{300} = 1.1f
\]
2. Frequency shift when train recedes:
\[
f'' = f \frac{330}{330 + 30} = f \frac{330}{360} = 0.9167f
\]
3. Total percentage change in frequency:
\[
\frac{f' - f''}{f} \times 100 = \left( 1.1 - 0.9167 \right) \times 100
\]
\[
= 0.1833 \times 100 = 16.67\%
\]
Thus, the correct answer is \(\boxed{16.67\%}\).