Merritt Equipment Company sells parts to Kane Repair during 2020. Merritt offers discount of 5% if the customer's purchases for the year exceed $100,000. In the past, Kane normally purchases $200,000 in parts during a calendar year. On April 30, 2020, Kane Repair purchased $80,000 of parts What amount of revenue should Merritt record in connection with the April 30, 2020 sale? O a $100,000 O b. $80,000 Oc$190,000 Od $76,000