Relative Performance - GIPS question relative, anything, industry, question

Kingpin804

Question: If I have a portfolio which is up 10% this year against a benchmark return of 8%, what is my relative performance?
a) +2% (i.e. 10% - 8%)
b) +1.85%  (i.e. 1.1 / 1.08)
Does GIPS have anything to say about this? Is there an industry standard?