Task: Question Answering
Input (English): Problem: a customer went to a shop and paid a total of $ 40 , out of which $ 1.28 was for sales tax on taxable purchases . if the tax rate was 8 % , then what was the cost of the tax free items ? 
Options: a ) $ 19.54 , b ) $ 2076 , c ) $ 21.36 , d ) $ 22.72 , e ) $ 23.58
Output (English): d