On November 15, your company, Borna Inc., sold inventory costing $18,000 to a customer for $38,000 with the terms 2/10, n/30, shipped FOB shipping point. On November 17 the appropriate party paid $600 to the shipping company. On November 19 your customer returned $5,200 of the order. The returned inventory has a cost of $2,700. You received payment from your customer on November 24.

Your company would record a discount of:

a. 644

b. there is no discount to record

c. 656

d. 306

e. 294