1980 AHSME Problem 15

A store prices an item in dollars and cents so that when 4% sales tax is added, no rounding is necessary because the result is exactly n dollars where n is a positive integer. The smallest value of n is

\text{(A)} \ 1 \qquad \text{(B)} \ 13 \qquad \text{(C)} \ 25 \qquad \text{(D)} \ 26 \qquad \text{(E)} \ 100

Full credit goes to MAA for authoring these problems. These problems were taken on the AOPS website.