Q: In this task, you need to answer the given multiple-choice question on the general math. Classify your answers into 'a', 'b', 'c', 'd', and 'e'.
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
A:
a