A group of entities comprised of Ash Limited $($parent entity$),$ Cinder Limited $($subsidiary entity$)$ and Ebony Limited $($subsidiary entity$)$ have the following inventory balances.$-$ Ash Limited $$70000$Cinder Limited $$30000$Ebony Limited $$23\mathrm{.}000$Which of the following amounts is shown as the consolidated inventory balance in the consolidated financial statements?Serect one:$$123000$$$1000000$$$70\mathrm{.}000$ $$53\mathrm{.}000$