Cah discount and Salaes tax

Mr John,
please help me with this

Mountain sells goods on credit to Hill. Hill receives a 10% trade discount from Mountain and a further 5% settlement discount if goods are paid for within 14 days. Hill bought goods with a list price of $200,000 from Mountain. Sales tax is at 17.5%.
What amount should be included in Mountain’s receivables ledger for this transaction?
A $209,925
B $200,925
C $235,000
D $211,500

ans is A. My understanding is: 200.000-20%=180.000+ST(17.5%) = 211.500. Since question doesn’t say about payment has made or not within 14 days, we firstly should include 211.500 in Receivables, and adjust discount later on if it is needed, which would leave 211.500-9000=202.500 in receivables. This is so confusing!