The image states:

"An item is regularly priced at $30. It is on sale for 30% off the regular price. What is the sale price?"

To find the sale price, we need to calculate 30% off of $30.

Steps:

1. Find 30% of $30:
   $30\% \text{ of } 30 = 0.30 \times 30 = 9$

2. Subtract the discount from the original price:
   $30 - 9 = 21$

Final Sale Price:

The sale price is $21.

Would you like more details or have any questions?

Here are five questions to deepen your understanding:

1. How would you calculate 25% off of a $50 item?
2. What would be the sale price if the discount were 40% off instead of 30%?
3. How can you calculate a discount using a calculator?
4. How do percentages greater than 100% affect calculations?
5. If a tax of 8% were added to the sale price, what would be the final cost?

Tip: Always check if the discount is applied before or after tax to avoid confusion!