She will use 12 tubes of paint for 20 frames. I got this by (below)
5 frames =3 tubes; so to get to 20 frames you do 5x4=20, which means you multiply 4x3=12 (if you need further explanation then let me know but hope this helps)
It just depends on how much tax is where you live so for where I live tax is 7 cents for every dollar so if we do 66x7 we would get 462 cents and that all adds up to 4 dollars and 62 cents, enjoy.