As a result of a thorough physical inventory, Bramble Company determined that it had inventory of $$144000$ at December $31,2025.$ This count did not take into consideration the following transactions:

Ayayai Consignment store currently has goods with a cost of $$28000$ on its sales floor that belong to Bramble but are being sold on consignment by Ayayai. The selling price of these goods is $$40000.$

Bramble purchased $$10400$ of goods that were shipped on December $27,$FOB destination, that will be received by Bramble on January $3.$

Determine the correct amount of inventory that Bramble should report.

$$154400$

$$172000$

$$182400$

$$184000$