A special municipal payroll tax charges not tax on a payroll less than $200,000 and only 0.1% 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) $202,000 C) $220,000 D) $400,000 E) $600,000
ANSWER : E , ( with different approach) :   The 400 paid is 0.1% of the additional amount above 200,000. Let it be X   Now 0.1% of X = 400   Therefore X= 400,000   Total = 200,000 + X= 600,000
<result>E</result>
A special municipal payroll tax charges not tax on a payroll less than $200,000 and only 0.1% 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?