27. The sum of the pre-tax costs of item A and item B is Tk 300. In Dhaka, each item would be charged a flat 7% tax. In Rangpur, item A is subject to 5% tax and item B is subject to 10% tax. If the tax in Rangpur on the purchase of both items is exactly Tk 3 more than it is in Dhaka, then what is the pre-tax price of item A?