Minden Co. has current assets of $180,000 (cash, $20,000; accounts receivable, $70,000; inventory, $90,000), and long-term assets that had cost $400,000, with amortization to date of $180,000. Sales were $500,000, and operating profit was $50,000. Tax was $20,000 and interest paid was $10,000. Minden Co.s inventory holding period (to the nearest day) was:

a) 51 days b)66 days c)23 days d)46days e)32days