The selling price of an article is ₹ 440 inclusive of tax at the rate of 10%, the marked price of the article is :

1. ₹ 484

2. ₹ 400

3. ₹ 450

4. ₹ 430

The selling price of an article = ₹ 440

and, Tax = 10% of marked price

Let the marked price be ₹ $x$.

$x + \text{10\% of x} = 440\\[1em] \Rightarrow x + \dfrac{10}{100} \times x = ₹ 440\\[1em] \Rightarrow x + \dfrac{1}{10} \times x = ₹ 440\\[1em] \Rightarrow \dfrac{10x}{10} + \dfrac{x}{10} = ₹ 440\\[1em] \Rightarrow \dfrac{(10x + x)}{10} = ₹ 440\\[1em] \Rightarrow \dfrac{11x}{10} = ₹ 440\\[1em] \Rightarrow x = ₹ \dfrac{440 \times 10}{11}\\[1em] \Rightarrow x = ₹ \dfrac{4400}{11}\\[1em] \Rightarrow x = ₹ 400\\[1em]$

Hence, option 2 is the correct option.