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[tex]\begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{30\% of 45}}{\left( \cfrac{30}{100} \right)45}\implies 13.5~\hfill \underset{final~cost}{\stackrel{45~~ - ~~13.5}{31.5}}[/tex]