Answer
False.
Work Step by Step
Because the item is sold at a 20% discount sale, this means that we have to pay 100% - 20% = 80% of the original price.
The original price is 72 dollars, so we can set up the following equation:
72 $\times$ 80% = Discount sale price
72 $\times$ 0.8 = 57.6
The sale price will be 57.6 dollars, not 54 dollars.