To calculate Kelsey's tips, we first need to find 18% of her total receipts, which is $360.
We can calculate the tips as follows:
\[ \text{Tips} = \text{Total Receipts} \times \text{Tip Rate} \] \[ \text{Tips} = 360 \times 0.18 \] \[ \text{Tips} = 64.8 \]
Since the options provided seem to depict the dollar amounts in an unusual format (possibly including a misplaced "m" for million), none of the options accurately represent the calculated tips of $64.80.
The correct amount Kelsey made in tips is $64.80, but it does not match any of the options provided (A. 53 m, B. 5.3 m, C. 153 m, D. 101 m).