Task: Question Answering
Input (English): Problem: at a certain restaurant , the price of a sandwich is $ 4.00 more than the price of a cup of coffee . if the price of a sandwich and a cup of coffee is $ 7.35 , including a sales tax of 5 % , what is the price of a cup of coffee , excluding the sales tax ? 
Options: a ) $ 1.50 , b ) $ 3.00 , c ) $ 4.00 , d ) $ 5.50 , e ) $ 7.00
Output (English): a