Jerry went to a shop and bought things worth Rs. 20, 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 most appropriate option:
A) 14
B) 14.7
C) 21.3
D) 21.5
E) 21.7

Rationale: total cost of the items he purchased = rs . 20 given that out of this rs . 20 , 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 % ∴ ( 20 − 30 / 100 − x ) 6 / 100 = 30 / 100 ⇒ 6 ( 20 − 0.3 − x ) = 30 ⇒ ( 20 − 0.3 − x ) = 5 ⇒ x = 20 − 0.3 − 5 = 14.7 b )
Answer: B