we know that
To convert the decimal as fraction in this problem, multiply and divide by one hundred

therefore
the answer Part a) is
the decimal as fraction is equal to

Part b)
we know that
dollar is equal to
cents
cent is equal to
dollars
the tax is equal to
dollars
so
by proportion

the tax is equal to
cents
therefore
the answer part b) is
There are
cents of tax in each dollar