During the Christmas season, a store offers a sale. You buy one item for the regular price then you get a 60% discount on the second item of equal or less value. You choose to buy two items with regular prices of $30 and $20. In addition, the store charges a 9% sales tax on your purchase after the discount. Which of the following is the amount you actually pay for the items? (A) $54.5 (B) $34.88 (C) $41.42 (D) $45.78 (E) $38.72