A owns and controls $70\%$ of B$.$ During the year, A sold goods to B for $$60,000$ at cost plus $20\%.$ At the year end, B still had half of the goods in their inventory. As total inventory at the year end was $$120,000,$ and Bs total inventory was $$80,000.$ How much inventory should be recognised in As consolidated statement of financial position?

$$195,000$

$$200,000$

$$176,000$

$$158,500$