Anthony Thomas Candies (ATC) reported the following financial data for 2021 and 2020:

	2021				2020
Sales	$	317,000			$	290,000
Sales returns and allowances		8,900				4,300
Net sales	$	308,100			$	285,700
Cost of goods sold:
Inventory, January 1		63,000				26,000
Net purchases		134,000				144,000
Goods available for sale		197,000				170,000
Inventory, December 31		63,000				63,000
Cost of goods sold		134,000				107,000
Gross profit	$	174,100			$	178,700

The average days inventory for ATC (rounded) for 2021 is: (Round your intermediate calculations to two decimal places. Round your final answer to the nearest whole number.)

A. 171 days.

B. 222 days.

C. 231 days.

D. Less than 100 days.