Each month a retailer sells 100 identical items. On each it

Each month a retailer sells 100 identical items. On each item he makes a profit of $20 that constitutes 10% of the item's price to the retailer. If the retailer contemplates giving a 5% discount on the items he sells, what is the least number of items he will have to sell each month to justify the policy of the discount?

A. 191
B. 213
C. 221
D. 223
E. 226


N.B. Does this question clarifies that 5% discount is on selling Price or cost Price?