During 2021, a company started a construction job with a contract price of $290,600. The job was completed in 2023. The following information is available.

	2021	2022	2023
Costs incurred to date	$40,000	$88,000	$188,000
Estimated costs to complete	210,000	112,000	-0-
Billings to date	40,000	156,680	187,000
Collections to date	20,000	60,000	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.)