A special municipal payroll tax charges not tax on a payroll less than $200,000 and only 0.2% on a company’s payroll above $200,000. If Belfried Industries paid $400 in this special municipal payroll tax, then they must have had a payroll of
Choose the correct choice from the following choices:
A) $ 180,000	B) $ 400,000	C) $ 220,000	D) $ 402,000	E) $ 2 , 200,000

Rationale: "answer : b , ( with different approach ) : the 400 paid is 0.2 % of the additional amount above 200,000 . let it be x now 0.2 % of x = 400 therefore x = 200,000 total = 200,000 + x = 400,000"
Answer: B