Task: Question Answering
Input (English): Problem: each month a retailer sells 100 identical items . on each item he makes a profit of $ 60 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 ? 
Options: a ) 191 , b ) 213 , c ) 221 , d ) 223 , e ) 226
Output (English): d