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Hi,
The state C spends $2.4 million more than the state D amount 
   C and D spend a total of $55.4 million for tourism
    x + (x+ 2.4) = 55.4
    2x = 53
     x = $26.5 million, amount D spends.  C spends $28.9 million   (2.4 + 26.5)