Shirt: $15.40How did you arrive at $4.60 tax on $15.40 price?
Federal Tax $4.60
Total $20.00
The $4.60 is correct amount of tax in both the tax inclusive (23%) and tax exclusive (30%) calculations. And you know that because it has been explained to you at least a dozen times on other threads.
If you are in favor of the Fair Tax make sure you go to Fairtax.org and sign the petition.