Answer: $47.06 if you do not round or $47.07 if you are required to round up.
Explanation:
$43.99× .07 = 3.0793
$43.99+ $3.07 = $47.06
(If you round up then follow below)
$43.99× .07= 3.0793 (the 9 would cause you to round the 7 up to 8)
$43.99+ $3.08= $47.07