36 is.
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The amount after the discount is $144.00
20% of 180cm = 20% * 180 = 0.2 * 180 = 36cm
36% of 180 = 36% * 180 = 0.36 * 180 = 64.8
$180 x 0.20 = $36$180 - $36 = $144
60 divided by 300 multiplied by 100 = 20 Therefore 60 is 20% of 300.