Answer: $40 OFF any coat
Explanation:
Well...this particular coupon is for any coat and if the coat she wants costs $55, 55 - 40 is 15. She would only have to pay $15 for the coat she wants. I'm a bit suspicious about the other coupon because it says "any item" but %60 of 55 would leave her to pay 33 dollars. So $40 off any coat is the best choice.