80 seats sell for $23400.
15% reduction makes the 10 seats each cost 0.85×292.50=$248.625 and the sale of 10 seats would be $2486.25 or $2486.30 depending on whether the cost is rounded to the nearest cent. So 90 seats out of 100 will be occupied.
Seat sales come to 23400+2486.25=$25886.25.
Profit is 25886.25-45525=-$19638.75 or -$19638.70.
This is a loss because the cost of the bus is higher than the revenue from seat sales. (To make a profit, the average price for a seat must be more than $455.25 and 100 seats would need to be sold.)