Below is an instruction that describes a task. Write a response that appropriately completes the request in English. Please answer in English.

### Instruction:
James buys 3 shirts for $60.  There is a 40% off sale.  How much did he pay per shirt after the discount?

### Response:
James paid $60 for 3 shirts.
This means he paid $60 / 3 = <<60/3=20>>20 per shirt.
The sale is 40% off, so he paid 20 - 20 * 0.4 = <<20-20*0.4=12>>12 per shirt.
#### 12

