Subject: mathqa
Question: when a merchant imported a certain item , he paid a 7 percent import tax on the portion of the total value of the item in excess of $ 1000 . if the amount of the import tax that the merchant paid was $ 94.50 , what was the total value of the item ?
Option: 
A: $ 3,400
B: $ 3,750
C: $ 2,350
D: $ 3,250
Answer: C