let

x = the cost of the vest

y = the cost of the ski

x >= 0

y >= 0

Tom plans to spend no more than $245 for a life vest and a pair of skis

x + y <= 245

the cost of the skis is $2 more than 3 times the vest

y = 2 + 3x

if we substitute for y in the x + y <= 245 equation we have

x + 2 + 3x <= 245

4x <= 243

x <= 243/4

x <= $60.75

Tome can spend not more then $60.75 on the vest.