Answer:
Budget Town Storeis selling the luggage set for the lowest price .
Step-by-step explanation:
As given
Budget Town Store carries a luggage set with a regular price of $320.
The luggage set is now on sale for 15% off.
15% is written in the decimal form.

= 0.15
Sale off price = 0.15 × 320
= $ 48
Cost of luggage offering by Budget Town Store = Regular price of luggage - Sale off price .
= 320 - 48
= $ 272
As given
Big Box Mercantile is offering a $45 mail-in rebate on this luggage set.
Cost of luggage offering by Big Box Mercantile = Regular price of luggage - mail-in rebate
= 320 - 45
= $275
Therefore the Budget Town Storeis selling the luggage set for the lowest price .