The tax is found by multiplying the tax rate by the item cost. (This eliminates choice D.)
The tax rate is usually expressed as a percentage. Here, it is 5.125%. As a fraction, that is 5.125/100 (matches choice E). As a decimal fraction, that is 0.05125 (matches choice C).
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The word "percent" means "per hundred". The % symbol is a shorthand way to write /100. To convert a percentage to a fraction or decimal, you can replace the % with /100:
Draw a rectangle, draw a line in middle. This is a halve. <span>Draw another rectangle, draw two lines. This is thirds.</span> <span>Draw another rectangle, draw two lines but in a "+" type of way.. This is fourths.</span>
