To represent the situation mathematically, we can let \( x \) be the number of candy items Sarah buys. Given that each item costs $3, the total cost for the candy items is \( 3x \). Since she has a coupon for a $5 discount, her effective spending will be \( 3x - 5 \).
Sarah wants to spend at most $26, which means:
\[ 3x - 5 \leq 26. \]
This is the inequality that matches the situation.
If we want to simplify the inequality to ensure it's in a standard form, we can add 5 to both sides:
\[ 3x \leq 31. \]
And then divide by 3:
\[ x \leq \frac{31}{3} \approx 10.33. \]
However, since \( x \) must be a whole number (because she can only buy whole pieces of candy), the most she can buy is 10 items.
Thus, the original inequality \( 3x - 5 \leq 26 \) captures the situation correctly.