AHSME 1980 Problem 15

A store prices an item in dollars and cents so that when 4% sales tax is added, no rounding is necessary because the result is exactly $n$ dollars where $n$ is a positive integer. The smallest value of $n$ is $\text{(A)} \ 1 \text{(B)} \ 13 \text{(C)} \ 25 \text{(D)} \ 26 \text{(E)} \ 100$