Carey's Department Store had net sales of $20 million and cost of goods sold of $15million for the year. The beginning inventory for the year was $2 million. The ending inventory for the year was $6 million. What was the days' inventory outstanding? (Round any intermediary calculations to two decimal places and your final answer to the nearest day.)

A. 183 days

B. 61 days

C. 97 days

D. 24 days