You will be given a definition of a task first, then some input of the task.
Given a math problem with context and a question and 5 answer choices, the task is to provide the correct answer choice based on the problem. You must choose one of the given answer choices by letter: a, b, c, d, or e; anything else is invalid.

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:
d