Find the Sales Tax for the Item Using a Sales $\$ 49.39$

Multiple Choice

Find the sales tax for the item using a sales tax rate of 5%. Purse, $51.99

A) $\$ 49.39$
B) $\$ 2.60$
C) $\$ 0.96$
D) $\$ 26.00$
E) $\$ 4.94$