A business sells merchandise, $$850,$ plus $4$ percent sales tax, and the customer used a bank charge card. The discount charged by the bank is $3$ percent of the total of sales plus sales tax. The amount recorded in the Sales Tax Payable Credit column of its cash receipt journal is:

a$.$ $$18\mathrm{.}00.$

b$.$ $$50\mathrm{.}00.$

c$.$ $$34\mathrm{.}00.$

d$.$ $$20\mathrm{.}00.$

e$.$ $$70\mathrm{.}00.$