Process prices from a file and calculate the VAT

Implement a calculate_VAT function in Python that receives a name from a text file (for example data.txt) where the prices without VAT of some items are found. Your function must read these prices, apply VAT (21 \(\%\)) to them and save the values with VAT in a file named data_VAT.txt. The data in data_VAT.txt must be aligned to the right and with 2 decimal places. In addition to generating the file, your function has to return the name of the generated file.

For example: calculate_VAT("data1.txt") returns the string "data1_VAT.txt" which is the name of the generated file:

12.05
6.70	generates	14.58
123.10		8.11
333.33		148.95
25.50		403.33
100		30.86
9.95		121.00
		12.04