In a certain state, gasoline stations compute the price per gallon p, in dollars, charged at the pump by adding a 4% sales tax to the dealer's price per gallon d, in dollars, then adding a gasoline tax of $0.18 per gallon. Which of the following gives the dealer's price per gallon d in terms of the price per gallon p charged at the pump?

A) d = p - 0.22
B) d = p/1.22
C) d = (p/1.04) - 0.18
D) d = p - 0.18/1.04
E) d = p - 0.04/1.18

Answer to be posted later.