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? O a. $2,000 O b. $15,000 O c. $3,000 O d. $5,000