1. The problem states that the price of a brand-new car including VAT is 379600. We need to find the price before VAT (VAT exclusive amount). 2. Let the VAT rate be 15% (a common VAT rate; if otherwise specified, replace accordingly). 3. The relationship between price including VAT ($P_{incl}$), price excluding VAT ($P_{excl}$), and VAT rate ($r$) is: $$P_{incl} = P_{excl} \times (1 + r)$$ 4. Given $P_{incl} = 379600$ and $r = 0.15$, solve for $P_{excl}$: $$P_{excl} = \frac{P_{incl}}{1 + r} = \frac{379600}{1.15}$$ 5. Calculating: $$P_{excl} = 330086.96$$ 6. So, the price before VAT is approximately 330086.96.