Simon Sold Goods to Lauren for $3,300 Including GST

Simon sold goods to Lauren for $3,300 including GST.Lauren paid her account within the discount period and received a settlement discount of 2%.Using the gross method the entry in Simon's books to record the payment from Lauren is:

A) Debit bank $3,234,debit discount allowed $60,debit GST collections $6; credit accounts receivable $3,300
B) Debit bank $3,234,debit discount allowed $66; credit accounts receivable $3,300
C) Debit bank $3,240,debit discount allowed $60; credit accounts receivable $3,300
D) Debit bank $3,234,debit discount allowed $66,debit GST collections $6; credit accounts receivable $3,306