Answer:
$22.50
Step-by-step explanation
1) add $32 and $5.50 to get $37.50
2) Multiply $37.50 by 0.6 (or 60%) to get $22.50.
You multiply by 0.6 rather than 0.4 because it is a simplified version of multiplying by 40% then subtracting it from the total.