The spelling of the word "Tobee" can be explained by using IPA phonetic transcription. The letter "T" represents the voiceless alveolar plosive sound /t/, while the letter "o" is pronounced as the open-mid back rounded vowel /ɔ/. The letter "b" is pronounced as the voiced bilabial plosive sound /b/. The letter "e" is pronounced as the close-mid front unrounded vowel /e/. Therefore, the correct IPA transcription for "Tobee" is /toʊbi/. This spelling is important for clear communication and is beneficial for non-native speakers who are learning the English language.