This cannot be correctly answered without knowing the tax rate.
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221.00 plus 8 percent tax = 238.68
The 8% tax on $90 is $7.20. Therefore, $90 plus 8% tax is $97.20.
3.65 plus 8 percent tax = 3.94
8 cents tax for every dollar.
8.40 + 8% tax = 9.07