It's not $44K per year. In California, it may be around $13K per year depending somewhat on location (~ $65/day/student). See the first spreadsheet linked at: https://www.cde.ca.gov/ds/fd/ec/currentexpense.asp

(For a couple of years my kid went to a school that encouraged donation of ~$50/day/kid for voluntary absences, to make up for the lost state fees for that day of instruction.)