To find the total cost of Jay's skates, we need to add the cost of the skates, the sales tax, and the shipping cost together.
- Cost of the skates: $79.97
- Sales tax: $5.07
- Shipping cost: $5.95
Now, let's calculate the total cost:
\[ \text{Total Cost} = \text{Cost of Skates} + \text{Sales Tax} + \text{Shipping} \] \[ \text{Total Cost} = 79.97 + 5.07 + 5.95 \] \[ \text{Total Cost} = 79.97 + 5.07 = 85.04 \] \[ \text{Total Cost} = 85.04 + 5.95 = 90.99 \]
The total cost of Jay's skates is $90.99, which corresponds to option B.