Explained in detail why and how we come to the answer

TILLLUULUU 9 D Delivery costs 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? $39,800 B $40,900 $44,880 D $52,734 (2