Based on the following information, what would be recorded as purchases discount if the invoice is paid within the discount period?

1.	$5,000 of merchandise inventory was ordered on April 2, 2016.
2.	$2,000 of this merchandise was received on April 5, 2016.
3.	On April 6, 2016, an invoice dated April 4, 2016, with terms of 2/10, net 30 for $2,150 which included a $150 prepaid freight cost, was received.
4.	On April 10, 2016, $500 of the merchandise was returned to the seller.

a.$30

b.$100

c.$43

d.$33