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A shopkeeper marks an article at such a price that after allowing a discount of 30% on the tag price (including tax) he makes a profit of 40%. If the tag price of the article including tax is Tk. 460, then the cost price of that article is -

A. 232
B. 260
C. 230
D. 330
E. 322
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Explanation: মনেকরি, cost \(= 100\). actual selling price \(= 140\) (40% profit). Tagged price 100 হলে, selling price হবে 70 (30% discount). Selling price 70 হলে Tag price 100. Selling price 140 হলে Tag price \(= 100 \times 2 = 200\). যখন, Tag price \(200 \rightarrow \text{cost } 100\). \(\therefore\) Tag price \(460 \rightarrow \text{cost } \frac{100}{200}\times460 = 230\).