Davis Company uses the conventional retail method to determine its ending inventory at cost$.$ Assume the beginning inventory at cost $($retail$)$ were $$390,000($$$594,000),$ purchases during the current year at cost $($retail$)$ were $$2,055,000($$$3,300,000),$ freight$-$in totaled $$129,000,$ sales during the current year totaled $$3,000,000,$ net markups were $$72,000$ and net markdowns were $$108,000.$ What amounts should be excluded from the cost to retail complement?

$$72,000$

$$129,000$

$$36,000$

$$108,000$