First of all, we need to do the expression in parenthesis first.
(4% - 2.25%) = 1.75%
Now, we convert the percent into an integer.
1.75% = 0.0175
Then, we multiply 44.5 by 0.0175
and we get 0.77875.
We have to round the number to the nearest cent.
0.77875 is roughly 0.78
So the answer is $0.78.