What does the list comprehension in the following code example do?
sales = [84.65, 22.37, 58.92, 41.59]
shipping_pct = .05
results = [s * shipping_pct for s in sales if s < 50.00]

a. calculates the shipping for each item in the sales list and stores the results in a new list
b. calculates the shipping for each item in the sales list and stores the results in a new list if the shipping is <50.00