.
Let x = "the most that Misu can pay for a comforter", i.e. the value under the question.
From the condition, you have this equation
    x + 0.39x <= 100    dollars,   or
    x*(1 + 0.39) <= 100,
    1.39x        <= 100,
        x        <= 
 = 71.9424.
Therefore, making rounding, you get the 
ANSWER.  the most that misu can pay for a comforter is $71.94.