On December $31,$ ABC Company completed its physical inventory count. The cost of the goods on hand was $$180,000.$

The following goods were not included in the physical count:

Goods purchased from XYZ Corporation, FOB destination, $$13,000$

Goods sold to $123$ Company, FOB destination, $$27,000$

Both the XYZ purchase and the $123$ sale were in transit on December $31.$

What amount should ABC report as its December $31$ inventory?