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Each of the parents contributed 48.50 to the shirt since it’s half. The change is $3. $1.50 should go to each parent.
they are using bad math
49 + 49 is what the parents contributed and then the person with the dollar has now contributed -$1.
so 49 + 49 - 1 = $97.
Which is the cost of the shirt
If they want to add #s it should be the cost of the shirt + $1 for mom + $1 for Dad + his $1 = $100