Sale Price of a $45 item after a 40% Discount is applied

40% Converted to a Decimal: 40% = 0.4
Price After Discount = Price Before Discount * (1 – Discount)
Price After Discount = 45 * (1 – 0.4)
Price After Discount = 45 * 0.6
Price After Discount = $27.00
Sale Price of a $45 item after a 40% Discount is applied = $27.00
Note: Reduction in Price After Discount = $18.00