A company adopted dollar$-$value LIFO on January $1,2024,$ when the inventory value was $$500,000$ and the cost index was $1\mathrm{.}0.$ On December $31,2024,$ the inventory value at year$-$end costs was $$535,000$ and the cost index was $1\mathrm{.}06.$ The company would report a LIFO inventory of: