There is a fixed cost of $20 at the beginning, then each of the x tubes of paint costs $8.50. This means that all the tubes of paint will cost 8.5x. The total cost (including the canvas) will be 20 + 8.5x. The maximum amount is 54, so the inequality is:
20 + 8.5x <= 54
Solving gives:
8.5x <= 34
x <= 4
So the maximum number of tubes of paint is 4.