[tex]\$\,\boxed{5565}[/tex]
The tax is 5% of the cost of the motorcycle, so the cost of the motorcycle is found by ...
... tax = 5% × (motorcyle price)
... (motorcycle price) = tax/5% = 20×tax
Then the total cost is ...
... total cost = (motorcylce price) + tax = (20×tax) + tax
... total cost = 21 × tax = 21 × $265
... total cost = $5565