On December 31, Beirut Company has the following amounts in the determination of cost of goods purchased: Purchases $60,000; Freight-in $10,000; Net purchases $48,000; Purchase returns and allowances $7,000; and Cost of goods purchased $58,000. What is the amount of purchase discounts?

a.

$2,000

b.

$5,000

c.

$3,000

d.

$15,000