$59.95 ---> 100%
x ---> 7%
[tex]\begin{gathered} 59.95\times7=x\times100 \\ 419.65=100x \\ \frac{419.65}{100}=\frac{100x}{100} \\ x=4.20 \end{gathered}[/tex]$4.20 of tax
then:
$59.95 ---> 100%
y ---> 20%
[tex]\begin{gathered} 59.95\times20=y\times100 \\ 1199=100y \\ \frac{1199}{100}=\frac{100y}{100} \\ y=11.99 \end{gathered}[/tex]$11.99 of tip
therefore they leave
[tex]59.95+4.20+11.99=76.14[/tex]answer: C $76.14