7. A master carver of wooden birds operates her business out of a garage. At the end of the current period, the carver has 17 carvings in her garage, 3 of which were damaged by water and cannot be sold. The distributor also has another 5 units in her truck, ready to deliver per a customer order, terms FOB destination, and another 11 units out on consignment at several small retail stores. Determine the number of units that the carver can include in the business period-end inventory.