The distributive properties of addition and subtraction can be used to rewrite expressions for a variety of purposes. When you are multiplying a number by a sum, you can add and then multiply. You can also multiply each addend first and then add the products.
Convert the tax rate from a percent to a decimal number by moving the decimal point 2 places to the left.
8.8% = 0.088
Now multiply the price of the item by the tax rate:
63 x 0.088 = 5.544
Now round that to the nearest cent = $5.54
Answers A,C, and D are equivalent to 3:1