Jerry went to a shop and bought things worth Rs. 25, out of which 30 $ went on sales tax on taxable purchases. If the tax rate was 6%, then what was the cost of the tax free items?
Choose the correct choice from the following answers.
A) 19	B) 19.7	C) 21.3	D) 21.5	E) 21.7

Rationale: "total cost of the items he purchased = rs . 25 given that out of this rs . 25 , 30 $ is given as tax = > total tax incurred = 30 $ = rs . 30 / 100 let the cost of the tax free items = x given that tax rate = 6 % ∴ ( 25 − 30 / 100 − x ) 6 / 100 = 30 / 100 ⇒ 6 ( 25 − 0.3 − x ) = 30 ⇒ ( 25 − 0.3 − x ) = 5 ⇒ x = 25 − 0.3 − 5 = 19.7 b )"
Answer: B