Near the end of 2016, Spruce Co. made the following purchases. The months involved in all cases are December 2016 and January 2017. Date Invoice Date Goods Date Date Goods Shipped 12/29 Amount $1,575 2,430 1,890 2,700 FOB Destination Shipping Point Shipping Point Destination 12/29 12/30 12/28 12/29 1/3 1/2 12/27 12/28 What amount of the above purchases should be included in Spruce's inventory at December 31, 2016? $1,890 O$4,575 $4,320 $1,575