Hello there!
Your question asks to find the sales price of the boots.
Answer: $72
In order to solve your question, we're going to need to find the sales price of the boots.
Lets gather some important information from the question.
Important information:
Original price is $120
40% off
With the information above, we can find the sales price.
Since we know that the original price of the boots is $120, and the boots are 40% off, we're going to need to find how much of 120 is 40% and then subtract it to get our sales price.

Once you're done solving, you should get 72.
This means that the sales price of the boots is $72.
$72 should be your FINAL answer.
I hope this helps!
Best regards, MasterInvestor