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8.9 Lance is entering an invoice for a new item of equipment in the accounts. The invoice shows the following costs:
Water treatment equipment $39 ,800
Delivery $1,100
Maintenance charge $3 ,980
Sales tax $7 ,854
Invoice total $52,734
Lance is registered for sales tax. What is the total value of capital expenditure on the invoice?
A $39,800
B $40,900
C $44, 880
D $52,734
答案：B
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