Answer:
35% of 40 = 14; 40 - 14 = 26.
Explanation:
The friend added the 35% (14) of 40 instead of subtracting, which is what we'd need to do in this situation since the question says 35% off.
Since they added the 14, it came out of $54.00 which is incorrect. The true value (with discount) = $26.00.