Palmer Products purchased a new delivery truck.The truck had a manufacturer's listed retail price of $14,000 and a negotiated purchase price of $13,200.The purchase was subject to terms of 2/10, n/30, but Palmer did not remit payment until 22 days after the purchase.At what amount should Palmer record the truck on its books?

a.$12,936.

b.$13,200.

c.$13,720.

d.$14,000.