The shape you are looking for is a pyramyde
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The slope is 1/2 and the Y intercept is -3, so the equation will be Y=1/2x-3
First, 47.7-45 to get price increase by tax for I which is 2.7. next divide 2.7 by 45 and multiply that by 100 to get a sales tax of 6%. Next 37.7-35 is once again 2.7. divide 2.7/35 and multiply times 100 to get a sales tax of 7.7 for T. T=7.7% and I=6% so since 7.7>6, therefore Tennessee has a greater sales tax then Iowa
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SD would be = 3.6324 look at the picture