To model the situation, we can set up the inequality based on the information given.
Sarah wants to spend at most $26 on candy. The cost of each candy item is $3, and she has a $5 coupon discount.
First, let's denote \( x \) as the number of candy items Sarah buys. The total cost before the discount can be represented by \( 3x \). After applying the $5 discount, the total cost becomes \( 3x - 5 \).
Since she wants to spend at most $26, we can set up the inequality:
\[ 3x - 5 ≤ 26 \]
This inequality means that the total cost after the discount should be less than or equal to $26.
Thus, the correct choice is:
3x - 5 ≤ 26