At December $31,2022$ Sauve Company's inventory records indicated a balance of $$470,000.$ Upon further investigation it was determined that this amount included the following:

$$40,000$ in inventory purchases made by Sauve shipped from the seller December $27,2022$ terms FOB destination, but not dase to be received until January $3,2023.$

What is Sauve's correct ending inventory balance at December $31,2022?$

$$430,000$

$$470,000$

$$510,000$

$$545,000$