Let the number of gift be x
The total amount James has is $50
Since he must have $28 remaining
Thus, the amount he would spend must not exceed
[tex]\text{ \$50-\$28=\$22}[/tex]Therefore,
If for every gift, $4 tax is included
[tex]x\text{ }\times\text{ \$4 =\$4x}[/tex]The number of gift James can buy
[tex]\begin{gathered} 4x\leq22 \\ x\leq\frac{22}{4} \\ x\leq5.5 \end{gathered}[/tex]Hence, the maximum number of gift James can buy is 5
