It obviously counting by 4's so this isn't really hard I feel as though I shouldn't give you the direct answer because that is cheating so they are counting by 4's so what do you think that means?
Basically we can take the price of the bike, 137.32, and multiply by the tax, 0.04, to get 137.32*0.04 and we are left with 5.4928 and we round to 5.49.
