The image attached is't related to the question, I believe you waned to attach the options but here are the calculations
Answer:
$56.97
Explanation:
It means he bought the machine at 60% of its full price since he gets 40% discount hence 100-40=60%

Since a tax is imposed then Kirk will incur additional 5.5% hence

To come to the total amount incurred, we add the discounted price and the imposed price which then gives
Total=$54+$2.97=56.97
Alternatively, adding 5.5% to the 100% to get the total percentage incurred from the original price we obtain
5.5+100=105.5%

Therefore, amount incurred with inclusion of tax is $56.97