In fiscal 2020, Ayayai Realty Corporation purchased unimproved land for $57,200. The land was improved and subdivided into building lots at an additional cost of $34,700. These building lots were all the same size but, because of differences in location, were offered for sale at different prices, as follows: No. of Price per Group Lots Lot 1 12 $3,800 2 16 4,800 3 21 2,860 Operating expenses that were allocated to this project totalled $18,700 for the year. At year end, there were also unsold lots remaining, as follows: Group 1 Group 2 Group 3 3 lots 6 lots: 3 lots Operating expenses that were allocated to this project totalled $18,700 for the year. At year end, there were also unsold lots remaining, as follows: Group 1 3 lots Group 2 6 lots Group 3 3 lots Determine the year-end inventory and net income of Ayayai Realty Corporation. Ignore income taxes. (Round computations to 2 decimal places, eg. 52.75 and final answers to 0 decimal places.leg. 5,275.) Year-end inventory $ Net income/(Loss) $