Henry James Ltd,a Large Retailing Business,reports the Following (All in

Multiple Choice

Henry James Ltd,a large retailing business,reports the following (all in $ millions) :
$$\begin{array} { l r } \text { Cost of goods sold } & \$ 52.0 \\\text { Cost of services purchased } & 16.0 \\\text { Salaries and wages } & 12.0 \\\text { Interest expense } & 0.2 \\\text { Depreciation and amortisation } & 2.0 \\\text { Dividends paid } & 1.2 \\\text { Sales revenue } & 90.0\end{array}$$
The 'gross value added' for this business is:

A) $6.4
B) $10.0
C) $22.0
D) $38.0