Grundig Enterprises Ltd. ( in thousands of dollars)
a. Physical count, 31 December 20X3 Cdn$ 120,000
b. Advance payment for inventory due before year- end but not yet received 10,000
c. HST (refundable) on inventory, not included in the above amounts 9,000
d. California sales not refundable tax paid on part of the inventory included in physical count 3,000
e. Cost of items received from a supplier for testing, included in physical count; items are returnable after testing if they do not meet specifications 5,000
f. Import excise tax paid on inventory acquired from a supplier in China 4,000
g. High- value inventory purchased and held in a bonded warehouse in California, not included in above count (Cdn$ 1.05 = US$ 1.00) US$ 22,000

Required:
Determine the amount of ending inventory that should be reported on Interior Advances’ SFP.