ANSWER:
$40.00 Off any chest of drawers
Explanation:
The original price is $83, we apply the 45% coupon, if the discount is greater than $40 it is the one we must use, if it is less, we must use the coupon for any chest of drawers.
Therefore:

The discount is equal to $37.35, therefore it is better to use the coupon for any chest of drawers since here you have a discount of $40
The correct answer is $40.00 Off any chest of drawers