First we have to subtract 28.69-1.62 to get the cost without taxes.
28.69-1.62=27.07$
Now we have to subtract 27.07 -16.49 to get the cash spent on the t-shirts.
27.07-16.49=10.58$
Finally we have to subtract 10.58:2 to get the answer how much each t-shirt cost.
10:58:2=5.29$ - its the answer