(ii) A retailer paid Rs 40000 for an article after receiving a discount of 20% the marked price from the manufacturer. He sold the article to the customer at a discount of 10% on the marked price. If the rate of CGST is 6% and the sales are intra state, the price paid by the consumer is

(a) Rs 53760
(b) Rs 50400
(c) Rs 47700
(d) Rs 50880

if the answer is correct with explanation will mark you as BRAINLIST​