232. 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

Solution:
[spoiler]The easiest way to start is to set up the equation in terms of d and p in the way the stimulus presents the question:
p = 1.04d + 0.18
Now solve for d:
p - 0.18 = 1.04d
d = (p - 0.18) / 1.04 (D)[/spoiler]

isn't answer should be : B) d = p/1.22
source: 300+ gmat Q.