How to solve

Question $18$

Apex Inc. purchased office furniture for $$8,200$ plus $$492$ sales tax and a $$150$ delivery charge. Which of the following is true?

Apex's tax basis in the furniture is $$8,842$

Apex's tax basis in the furniture is $$8,692,$ and it can deduct the delivery charge

Apex's tax basis in the furniture is $$8,350,$ and it can deduct the sales tax

Apex's tax basis in the furniture is $$8,200,$ and it can deduct the sales tax and delivery charge