Jerry went to a shop and bought things worth Rs. 40, 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 correct choice from the following options:
A) 19
B) 19.7
C) 21.3
D) 31.5
E) 34.7
Total cost of the items he purchased = Rs.40   Given that out of this Rs.40, 30 % is given as tax   =&gt; Total tax incurred = 30 % = 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   34.7)
<result>E</result>
Jerry went to a shop and bought things worth Rs. 40, 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?