A company's beginning inventory was valued at $$25,000.$ During the year, it made purchases worth $$60,000$ and ended with inventory valued at $$30,000.$ What is the Cost of Goods Sold $($COGS$)?$

a$)$ $$55,000$

b$)$ $$60,000$

c$)$ $$65,000$

d$)$ $$75,000$

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