A company has a beginning inventory of $$10,000,$ purchases of $$40,000,$ and an ending inventory of $$15,000.$ What is the cost of goods sold $($COGS$)?$

$$ A$)$ $$35,000$

$$ B$)$ $$45,000$

$$ C$)$ $$40,000$

$$ D$)$ $$30,000$

Dont used chart gpt and google gemini