Who's smart on the odt??

Because adding 98 + 1 doesn't make any sense. The $1 that he didn't give back is already taken care of in the $49 + $49 = $98, adding it again causes it to double up. What its supposed to be is he owes $98 + $2 = $100 which is how much he originally got. The $2 he already gave back, so he only owes $98 now.

The misconception is that the $1 he didn't give back is owed which should be added to the $98, but the $98 is already calculated assuming the full $100 - $2 that are given back. The $1 is already part of the $100, we don't subtract it from the equation because he's not giving it back.
 
The question is backwards and misleading. You end up with $97 worth of merchandise and $1 - Or $98. Each parent gets $1 back, bringing you back to $100, so all funds are accounted for.
 
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