At December 31, 2022, Entity G's preliminary inventory count indicates a value of $180,000 based upon goods counted in its warehouse. Entity G did not take the following into account: *Entity G consigned goods valued at $35,000 to Entity H and they are presently on Entity H's sales floor. *Entity G purchased $10,000 of goods from a vendor F.O.B. shipping point on December 20 and the goods were shipped that day. The goods have not yet arrived at Entity G's warehouse. What is the correct amount of inventory that Entity G should report?

a. $225,000

b. $180,000

c.$215,000

d.$190,000