A co owns a controlling investment of $70\%$ od B co $.$ during the year, A co sold goods to B co for $60000$ atcost plus $205.$ at the ear end $,$ B co still had half of the goods in their inventory was $80000.$ how much inventoryshould be recognized in A co consolidated statement of financial position $?$A$.195000$B$.200000$C$.176000$D$.158000$