I need help with this question!! When I solved it I got $70,522 and it was wrong.

The Rebecca Company provided the following data for its December 31, 2016, inventory maintained on the retail basis. At Cost $165,000 275,000 Beginning inventory Purchases Markups (net) Markdowns (net) Sales At Retail $225,000 446,000 45,750 (32,000) 575,000 What is the estimated inventory at December 31, 2016, valued at lower of average cost or market? Oa. $62,951 Ob. $44,069 Oc. $70,522 d. $67,374