In the given question, there are several information's that are of great importance. It is by using these information's the correct answer can be determined. It is already given that the amount of sales tax is $1.49 and the percentage of sales tax is 5%. Now it is important to firstly determine the total price of 2 CDs and then determine the price of 1 CD.
Let us assume that the cost of 2 CDs = x
Then
5x/100 = 1.49
5x = 1.49 * 100
5x = 149
x = 149/5
= 29.8
So the cost of 2 CDs is $29.8.
Now
The cost of each CD = (29.8/2) dollars
= 14.9 dollars
So the cost of each CD is $14.9.