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First of all,

10% of $80,000 = $8,000

Multiply by 4

40% of $80,000 = 4($8000) = $32,000

Divide by 10

4% of $80,000 = $3,200

Divide by 2

2% of $80,000 = $1,600

Finally, add 40% and 2%:

42% = 40% + 2% = $32,000 + $1,600 = $33,600.

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