Dutch Bros Coffee Company counted its ending inventory at $182,000 at year-end, December 31,2022 . Upon review of the records, it was noted that the following items were in transit during the count: 1 Goods costing $2,000 were shipped by a supplier to Dutch Bros. The goods were sent FOB destination on December 31 and were not counted by Dutch Bros. 2 Goods costing $7,000 were shipped by Dutch Bros. to a customer. The goods were sent FOB shipping point on December 31, and were counted by Dutch Bros. 3 Goods costing $6,000 were received by Dutch Bros. on January 5,2023 . The goods were shipped FOB shipping point but since there were not in Dutch Bros. shop, they were not counted by Dutch Bros. at year-end. The revised inventory amount should be: Select one: a. $169,200 b. $190,000 c. $181,000 d. $183,000 e. $189,000