To represent the situation with an inequality, let's define the variable:
- Let \( x \) be the number of candy items Sarah buys.
The cost of each candy item is $3, so the total cost for \( x \) items will be \( 3x \). Additionally, Sarah has a coupon for a $5 discount, which means her total cost after applying the discount will be \( 3x - 5 \).
Since Sarah will spend at most $26, we can set up the inequality as follows:
\[ 3x - 5 \leq 26 \]
This inequality represents the situation where Sarah's total spending on candy, after applying the discount, does not exceed $26.