$3.$ Delta Merchandising, Inc., has provided the following information for the year just ended:

Net sales $$128,500$

Beginning inventory $$24,000$

Purchases $$80,000$

Gross margin $$38,550$

What was the ending inventory for the company at year$-$end?

a$.$ $$65,450.$

b$.$ $$14,050.$

c$.$ $$24,500.$

d$.$ $$9,950.$