Answer:
$4.50
Explanation:
First round to the nearest $10, as instructed. This will give us a bill amount of $30 once rounded. We do not round up as $32.47 is closer to $30 than 40$.
To get 15% of $30 we can simply multiply $30 by 0.15, which is the decimal equivalent of 15%.
This leaves us with an answer of $4.50.