Answer is C, looking for an explanation please!

17. On December 22, 2019 Buyer Company placed an order to purchase merchandise on account from Seller, Inc. Seller lists the merchandise in the online catalog at a price of $8,000 and carries the goods on the balance sheet at a historical cost of $2,700. Buyer Co. is a good customer and was able to negotiate the following terms: (i) a 2.5% trade discount and (ii) payment terms of 1/10, n/30. The goods were shipped by Seller, Inc with terms FOB shipping point on December 28, 2019 and were delivered to Buyer Company's facility on January 4, 2020. On December 28 (i.e., at the time of shipment), Seller, Inc paid $240 of shipping cost and on January 4, (at the time of delivery) Buyer Co. returned $700 of merchandise to Seller, Inc. (the returned items had an original cost to Seller of $280). Buyer Company paid Seller, Inc in full on January 5. Consider the above facts and select the answer choice below that shows the gross profit reported by Seller, Inc. for this transaction. (Round your final answers to the nearest $1). a. $4,329 b. $4,327 c. $4,609 d. $4,322 e. None of the answer choices provided are correct f. $4,089