user: To celebrate a recent promotion, Arthur decided to treat himself to dinner at a nice restaurant. He ordered a nice appetizer for $8, a delicious ribeye steak for his entrée at $20, had two glasses of nice red wine with dinner for $3 each, and a slice of caramel cheesecake for dessert for $6. He used a voucher for half off the price of his entrée, but he very thoughtfully tipped his waitress a full 20% of what the full cost of his meal would have been without the discount. How much, including the tip, did Arthur spend on dinner? Let's think step by step and output the final answer after "####".
Answer: 38