Classic Autos specializes in selling gently used specialty sports car and uses the specific identification method of determining ending inventory and cost of goods sold. Item 507k was sold for $81,000. Classic purchased the sports c ar for $60,000 and paid $2,000 for freight in and $1,800 for freight out. What is the cost of goods sold?

a. $19,000

b. $61,800

c. $62,000

d. $60,000