Roxy operates a dress shop in Arlington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a $1,700 dress that is shipped to her Maryland residence using a common carrier. Roxy's total Maryland sales are $22,100 on 15 transactions. Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 7 percent, what is Roxy's sales and use tax collection obligation?

• $0
• $85 to Virginia
• $85 sales tax to Virginia and $34 use tax to Maryland
• $119 to Maryland