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$13.20
20 percent of 44 dollars is 8 dollars 80 cents.
10% is $4.40 so $17.60 is 4 times that or 40% and take that from $44 gives $26.40.
10% of 44.00 dollars = 4.40 dollars.
40% of $110 = 0.4 x $110 = $44