Answer:
$113.4
Explanation:
If it is 40% off then it is 100-40 = 60% of original price.
So we do 180$ * .6 = $108 before tax.
To add on tax we do: 100 + 5 = 105% of that price.
So we do: $108 * 1.05 = $113.4 after discount and tax.
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