One afternoon at the beach Mr Smith bought four ice creams and three drinks for his family at a cost of `$21.40`.

Mrs Brown bought five of the same ice creams and two of the same drinks for `$20.80`.

Based on these prices, the cost of one drink is

**A.** $2.80

**B.** $2.90

**C.** $3.00

**D.** $3.30

**E.** $3.40