On 1 May 2019, a standard-rate supply is made at price of OMR 2,000 exclusive of VAT. The customer is offered a discount of 10% if payment is made within 10 days. The customer pays on 9 May 2019. What amount of VAT will be charged on supply, if VAT is at 5%?

a.

OMR 90

b.

OMR 200

c.

OMR 180

d.

OMR 100