ANSWER
$12
EXPLANATION
The item is regularly priced at $30.
It is on sale for 40% off. So, 40% of the price is cut off, so that the buyer only pays 60%.
The amount discounted from the original price is 40% of $30. That is:
[tex]\begin{gathered} \frac{40}{100}\text{ of \$30} \\ \Rightarrow\text{ }\frac{40}{100}\cdot\text{ 30} \\ =\text{ }\frac{40\cdot\text{ 30}}{100} \\ =\text{ }\frac{1200}{100} \\ =\text{ \$12} \end{gathered}[/tex]The answer is $12