[jamesyfx]

The actual line is caused by your div

<div class="tborder" style="padding:1px; border-top-width:0px">

But I would vouch to re-write your code so it has no errors and follows the design of the standard vBulletin 3 theme, like this:

<table width="980" border="0" align="center" cellpadding="$stylevar[cellpadding]" cellspacing="$stylevar[cellspacing]" class="tborder">
<tr>	
    <td class="vbmenu_control"><a href="http://www.tunemytoyota.com">Home</a></td>
    <td class="vbmenu_control"><a href="http://www.tunemytoyota.com/forum/index.php">Forums</a></td>		
<if condition="$show['registerbutton']">
    <td class="vbmenu_control"><a href="http://www.tunemytoyota.com/forum/register.php?" rel="nofollow">Register</a></td>
</if>
<!-- PayPal Donations -->
    <td class="vbmenu_control"><a href="http://www.tunemytoyota.com/forum/billspaypal.php?">Donate</a></td>		
</tr>
</table>

I assumed that broken <if> was for the register button. I've fixed that also.

Hope this is what you were looking for.