The 39.99 Refund Processing Service charge is to have the fee deducted from your refund. You can pay with a credit card to avoid the extra charge.
The Live feature is a whole lot more, see the Live prices here,
https://turbotax.intuit.com/personal-taxes/online/ How to review your fees
https://ttlc.intuit.com/replies/4202093 How to remove the Pay from your Refund fee
https://ttlc.intuit.com/questions/1900517-how-do-i-remove-refund-processing-fees-in-turbotax-online-... What is Pay with your Refund?
https://ttlc.intuit.com/replies/3301372Do you want to add LIVE?
https://ttlc.intuit.com/replies/6419943
