To calculate the total cost of Valentina's purchases, we first need to find the cost of each item:
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Cost of three shirts: \[ 3 \times 15.99 = 47.97 \]
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Cost of two pairs of pants: \[ 2 \times 25 = 50 \]
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Cost of one pair of shoes: \[ 39.99 \]
Now, let's add these costs together: \[ 47.97 + 50 + 39.99 = 137.96 \]
Next, we need to calculate the sales tax. The sales tax is 5% of the total cost: \[ \text{Sales Tax} = 0.05 \times 137.96 = 6.898 \]
Now, we add the sales tax to the total cost: \[ 137.96 + 6.898 = 144.858 \]
Rounding this to two decimal places gives us: \[ 144.86 \]
Thus, the total amount Valentina paid is $144.86, which corresponds to option d.