He probably used Deluxe. Deluxe is $39. Or he's just seeing the separate $39 for a state return. OR the $39 Pay with Refund service charge to have the fees deducted from his refund.
How to review your fees
https://ttlc.intuit.com/community/charges-and-fees/help/how-do-i-review-my-fees-in-turbotax-online/0...
