(a) The cash price is the price at which the retail seller offers in the ordinary course of business to sell for cash the goods or services that are subject to the transaction. An advertised price does not necessarily establish a cash price.
(b) The cash price does not include any finance charge.
(c) At the retail seller's option, the cash price may include:
(1) the price of accessories;
(2) the price of services related to the sale;
(3) the price of service contracts;
(4) taxes; and
(5) fees for license, title, and registration.