The total price of goods or services before sales tax is added

• A. Total
• B. Subtotal
• C. Net
• D. Gross

Answer: (B)

The main idea is the amount for the items before any sales tax is added. That pre-tax sum is called the subtotal. It shows how much the goods and services themselves cost before tax. On a receipt, you’d add tax to this number to get the final amount you pay.

Think of it like this: if you buy items totaling 12, the subtotal is 12. Tax is calculated on that 12, then added to arrive at the total you owe. The other terms aren’t as precise for this definition—total is often the final amount including tax, net is the price after deductions, and gross usually refers to the total before deductions or before tax in some contexts.