During 2021, a company started a construction job with a contract price of $271,300. The job was completed in 2023. The following information is available. 2021 2022 2023 Costs incurred to date Estimated costs to complete Billings to date Collections to date $40,000 210,000 40,000 20,000 $88,000 112,000 146,550 60,000 $188,000 -0- 172,000 100,000 If the company uses the percentage-of-completion method, at the end of 2022 (the second year of construction), what is the amount of inventory/current liability related to the construction of this project? (Very important: Just enter the amount. DO NOT put a plus or minus sign in front of the amount.) (Do not round your answers in any part of the computation.)