Based on the information in the expanded income statement below, which of the following is the total of the Goods Available for Sale?

Cost of Goods Sold Beginning Inventory $5,000 Add: Purchases $35,000 Less: Purchase Discounts $2,000 Purchase Returns and Allowances $3,000 Net Purchases $30,000 Freight-in $12,000 Cost of Goods Purchased $42,000 Goods Available for Sale Less: Ending Inventory Total Cost of Goods Sold