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To calculate 'percent off' you can subtract the percent from 100%, then multiply by the amount, or multiply the percent by the amount, then subtract that from the original amount: 100% - 40% = 60%. (60%) x $80 = $48 (so $48 is the new price).
(40%) x $80 = $32 (the amount of the discount is $32). $80 - $32 = $48
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