Ca final mcq question require solution with explaination

M/s Gyaan Publishing House, registered under GST in Delhi is engaged in printing and selling of books as well as trading of stationery items. He has provided following information of a consignment which is to be supplied to Mumbai: - (i) Taxable value of supplies indicated on tax invoice: Rs. 35,000/- (ii) Value of exempted supplies: Rs. 8,000/- (iii) Value of goods to be sent to job worker on delivery challan: Rs. 15,000/- Calculate the consignment value for the purpose of generating e-way bill for inter-State supply of goods. Assume rate of tax on taxable goods to be 18%. a) Rs. 35,000/- b) Rs. 50,000/- c) Rs. 56,300/- d) Rs. 64,300/-