fAmber Corporation holds $80$ percent of the stock of Movie Productions Incorporated During $20$X$4,$ Amber purchased an inventory of snack bar items for $$40,000$ and resold $$30,000$ to Movie Productions for $$48,000.$ Movie Productions Inc. reported sales of $$67,000$ in $20$X$4$ and had inventory of $$16,000$ on December $31,20$X$4.$ The companies held no beginning inventory and had no other transactions in $20$X$4.$

What amount of cost of goods sold will be reported in the $20$X$4$ consolidated income statement?