You have a file containing sporting goods that are sold online. Each item record contains the item id, item name, item description, item category, item price, and the units in stock. If the category of the item is either "tennis" or "golf", then the price will be discounted by 15%. If the category of the item is "soccer", then the price will be discounted by 10%. For all of the other categories, the original price remains as is. If the number of units in stock is below 50, the item will be marked on the web site as "out of stock"Write the pseudocode for the program that is responsible for reading each record and listing all of the items with respective discounted prices.