Jean-Luc is shopping for a gift for a friend. He will need to pay an additional 7% sales tax on anything he buys. He can spend a total of $40 on the gift, including the tax. Part A: Suppose that a certain gift costs d dollars, before the tax is added. Write an inequality to show that the total cost that Jean-Luc would spend on the item is no more than $40. Part B: Solve the inequality for d. What is the price in dollars, before the tax is added, of the most expensive gift that Jean-Luc can buy?