Francis Works for a Local Fly Fishing Shop

Francis works for a local fly fishing shop.The shop allows employees to purchase two fly rods per year at a discount.This year Francis purchased one rod.The rod normally retails for $300,was purchased by the shop for $225,and sold to Francis for $250.If the average gross profit percentage of the shop's goods is 20%,what amount of the discount must be included in Francis' income?

A) $0
B) $25
C) $60
D) Some other amount.Because the discount was less than the average gross profit percentage of the shop's goods,and above cost,there is no income inclusion.