First, since the 3 siblings split $300 on the PS4, you can consider the PS4 is $100 for each person. So 6% tax means 106% is the price for the PS4. 100 x 106% (or 1.06 in fact) = $106. Now, you have to find 30% of 106(106 x .3), which is 31.8. This is what one sibling pays, so this should be the answer