1. The problem asks to find 45% of 60. 2. To find a percentage of a number, use the formula: $$\text{Percentage of a number} = \frac{\text{percentage}}{100} \times \text{number}$$ 3. Substitute the given values: $$\frac{45}{100} \times 60$$ 4. Simplify the fraction: $$\frac{\cancel{45}}{\cancel{100}} \times 60 = \frac{9}{20} \times 60$$ 5. Multiply: $$\frac{9}{20} \times 60 = 9 \times \frac{60}{20}$$ 6. Simplify $$\frac{60}{20} = 3$$ so the expression becomes $$9 \times 3$$ 7. Calculate the product: $$9 \times 3 = 27$$ 8. Therefore, 45% of 60 is 27.