roxy operates a dress shop in arlington, virginia. lisa, a maryland resident, comes in for a measurement and purchases a $3,400 dress that is shipped to her maryland residence using a common carrier. roxy’s total maryland sales are $44,200 on 15 transactions. assuming that virginia's sales tax rate is 5 percent and that maryland's sales tax rate is 7 percent, what is roxy's sales and use tax collection obligation?