Evans Corp. is frequently a consignor and places some of its inventory in other retail stores in the Raleigh area. During 2024, Evans placed 200 units of product with a consignee. The consignee sold 40 of these units in 2024. The remaining units remain unsold as of 12/31/2024. Question: How many of the consigned units should Evans include in its physical inventory count on 12/31/2024? Question 23Select one: a. 0 b. 40 c. 160 d. 200 e. 240