The tax on a $36.00 item is $3.06. how much tax would be paid on a $48.00 item

In order for the function to be linear, what must m be and why? m = 22 because the rate of change is 1. m = 20 because the rate of change is 3. m = 22 because the rate of change is -1. m = 20 because the rate of change is -3.