Subject: mathqa
Question: each month a retailer sells 100 identical items . on each item he makes a profit of $ 40 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 ?
Option: 
A: 213
B: 223
C: 191
D: 226
Answer: B