Jessibelle owns a bridal shop; she designs the arrangements and keeps inventory of all the materials. Jessibelle is aware that she must report the business Cost of Goods Sold on her tax return. Which of the following should be omitted in order to properly calculate the Cost of Goods Sold in the 2022 return?

a) Beginning inventory.

b) Purchases made.

c) Advertising expenses.

d) Ending inventory.