A function to extract the price from a Drupal commerce line item.

dc_price.php

<?php
function get_line_item_price($line_item_wrapper) {
  $tax_amount = 0;
  $base_price = 0;
  $unit_price = 0;
  $unit_price_component = $line_item_wrapper->commerce_unit_price->value();
  if ($unit_price_component) {
    $unit_price = $unit_price_component['amount'];

    // calculate included tax amount on base amount.
    foreach ($unit_price_component['data']['components'] as $component) {
      if (!empty($component['included']) && !empty($component['price']['data']['tax_rate'])) {
        $tax_amount += $component['price']['amount'];
      }
    }

    // Get the base price same as ex_vat if no other components.
    $base_price_component = commerce_price_component_total($unit_price_component, 'base_price');
    //$base_currency = commerce_currency_load($base_price_component['currency_code']);
    if ($base_price_component) {
      $base_price = $base_price_component['amount'];
    }
  }
 return array (
   'inc_vat'  => $unit_price,
   'ex_vat'  => ($unit_price - $tax_amount),
   'vat'  => $tax_amount,
   'base_price'  => $base_price,
 );
}