To find the cost \( c \) of the shirt before sales tax given that the sales tax is 0.07 times the cost of the shirt and the sales tax amount is $1.26, you can set up the equation based on the relationship between the sales tax and the cost:
\[ 0.07 \cdot c = 1.26 \]
So the correct equation to use is:
\[ 0.07 \cdot c = 1.26 \]
This matches the option:
0.07 • c = 1.26.