### Comment:
I mean it’s technically 70 dollars worth of goods + 30 
 Dollars in cash. Technically it would be cost of goods sold + 30 dollars. Since that’s not an answer and they do not provide you with the cost of the goods 100 dollars in the best answer.

### REPLY:
And like the other guy said the store owner would have to pay tax on that $70 - cost of goods.

### END.