All swimming equipment is on sale with a 35% discount. A snorkeling set regularly sells for $60. Find the discount.

$44.44

$39

$21

$81

The discount for the snorkeling set is $60 * 0.35 = $21.

Therefore, the discounted price of the snorkeling set is $60 - $21 = $39.

So the correct answer is $39.