To find the cost of the dress after a 20% discount, we first need to calculate the amount of the discount and then subtract that from the original price.
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Calculate the discount amount: \[ \text{Discount} = \text{Original Price} \times \text{Discount Rate} = 50 \times 0.20 = 10 \]
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Subtract the discount from the original price: \[ \text{Sale Price} = \text{Original Price} - \text{Discount} = 50 - 10 = 40 \]
Therefore, the cost of the dress after the discount (before tax) is $40.00.