A restaurant bill, including $13 \%$ tax but not including a tip, is $\$ 226$. The server is paid a tip of $15 \%$ based on the bill before tax. How much is the tip that the server is paid?
(A) $\$ 32.87$
(B) $\$ 29.49$
(C) $\$ 30.00$
(D) $\$ 28.00$
(E) $\$ 44.07$
Since the bill including a $13 \%$ tip was $\$ 226$, then $\$ 226$ is $113 \%$ of the bill before tax.

Thus, the bill before tax was $\frac{\$ 226}{1.13}=\$ 200$ before tax.

The amount of the tip is $15 \%$ of the bill before tax, or $\$ 200 \times 0.15=\$ 30$.

ANswer: (C)