First, you need to find out what 20% of $28 is so you can subtract if from the price of the necklace.
$28 x .20 = $5.60
Now we can subtract the $5.60 from $28.
$28 – $5.60 = $22.40
Now we can subtract the $2 coupon.
$22.40 - $2 = $20.40
So, the price that Jane will pay for the necklace is $20.40