To calculate the total price after applying the sales tax, we just need to apply the sales tax to the final values of the items.
Let x be how much she can spent on items.
To apply 5% in x, this means we want to calculate the total value plus 5%, that is, 105%.
So, we can multiply x by 105%.
However, we need to do this with the percentage in the decimal form:
![105\%=1.05](https://img.qammunity.org/2023/formulas/mathematics/college/xffuwi52fnu7r0mkhrj5bcde5g01cuwdox.png)
So, the value of x after the sales tax will be:
![x\cdot1.05](https://img.qammunity.org/2023/formulas/mathematics/college/76uwg11fk91mhr7ne31f4oktcn0ipfsolh.png)
Since she has 80, this final price can be at most 80, so:
![80=x\cdot1.05](https://img.qammunity.org/2023/formulas/mathematics/college/6srk2aqdp3byyqrb5lvx6a8smq097w7ged.png)
Now, we just need to solve it.
To do it, let's first switch the sides so the variable x is to the left:
![\begin{gathered} 80=x\cdot1.05 \\ x\cdot1.05=80 \end{gathered}](https://img.qammunity.org/2023/formulas/mathematics/college/hq03mz81q9epjeqveh4w9j5m6tlbrzk33q.png)
Now, we can divide both sides by 1.05 so that we nd up with only x on the left side:
![\begin{gathered} x\cdot1.05=80 \\ (x\cdot1.05)/(1.05)=(80)/(1.05) \\ x=76.19047\ldots \\ x\approx76.19 \end{gathered}](https://img.qammunity.org/2023/formulas/mathematics/college/vfd9ynx8zqy5gjfv1mnqjvkuo2eegizsf5.png)
So, she can spend approximately $76.19 on items.