Two ways to think about it.
Multiply $60 times .30 then subtract that from $60
60x.30=18
60-18=42
$42.00 is the cost of the shirt on sale.
70% is the complement of 30% found by subtracting 100%-30%.
Multiply $60 by .70=$42.00
$42.00 is the cost of the shirt at 30% off.
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42.00
The sale price would be $10.39 + tax.
Percentage discount = 100*(1 - sale price/original price)
$25.50 would be the price
If the original price was 50.00 - then the sale price would be 37.50