Considering that there is no real question content here, we can't be for sure, so I am just going to say 100% probability since it seems like that is the only card he can pick from ; ~ ;
Answer:
i am pretty sure 90
Step-by-step explanation:
V = 0.523598776
Divide vat by price
40/400 = 0.1
Multiply by 100
0.1 x 100 = 10%
Rate of vat is 10%