Daniel went to a shop and bought things worth Rs. 40, out of which 30 Paise 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 most appropriate option:
A) 34.7  B) 20  C) 21.3  D) 21.5  E) 22

Rationale: "total cost of the items he purchased = rs . 40 given that out of this rs . 40 , 30 paise is given as tax = > total tax incurred = 30 paise = rs . 30 / 100 let the cost of the tax free items = x given that tax rate = 6 % ∴ ( 40 − 30 / 100 − x ) 6 / 100 = 30 / 100 ⇒ 6 ( 40 − 0.3 − x ) = 30 ⇒ ( 40 − 0.3 − x ) = 5 ⇒ x = 40 − 0.3 − 5 = 34.7 ans - a"
Answer: A