Correct way to show ITC Reversal in GSTR-3B

Say, I have Input IGST available Rs.2000, out of which I have reversed Input IGST of Rs.800 as I have returned one item and the vendor had issued a Credit Note for the item, against which I have claimed a refund.

Now which way will be correct to display the same in GSTR-3B?

A)

4. Eligible ITC
(A)(5) All other ITC : 1200 (IGST)
(B)(2) ITC Reversed : 0 (IGST)
(C) Net ITC Available : 1200 (IGST)

B)

4. Eligible ITC
(A)(5) All other ITC : 2000 (IGST)
(B)(2) ITC Reversed : 800 (IGST)
(C) Net ITC Available : 1200 (IGST)