IPCC - Intermediate - Require calculation Steps for problem - Income under Head Salaries

Mr. Kashyap received basic salary of 20,000 p.m. from his employer. He also received children
education allowance of `3,000 for three children and transport allowance of `1,800 p.m. The amount
of salary chargeable to tax for P.Y. 2018-19 is -
(a) 2,62,600
(b) 2,22,600
(c) 2,22,200
(d) 2,07,800

I'm receiving answer as C, But actual answer is B. Please clarify with steps.

Appreciate your help.