Let x be the price for adults and y be the price for children at the restaurant. The total amount paid by the Taylor family is $40.50 and may be expressed as 2x + 3y. That of the Wong family may be expressed as 3x + y and amounts to $38. Thus, the system of linear equation is,
2x + 3y = 40.50
3x + y = 38
The answer therefore is letter C.