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Answer:
D. $40 with 25% discount
Step-by-step explanation:
All of the options have 8% sales tax, so that is not important to choosing the best deal.
The store with the lowest price after discount is D (local shoe store #2), as the discount brings the price down to $30 before tax.
The price at store C (local shoe store #1) will be 15% less than $38.00, so about $5.70 less. That is not as low a price as at store D.
The best buy is had at store D.
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In the spreadsheet, we have multiplied the base price by (1+discount) then added shipping. That total is multiplied by (1+tax rate).