On December 31 of the current year, Plunkett Company reported an ending inventory balance of $215,000. The following additional information is also available:

Plunkett purchased goods costing $44,000 on December 29. The goods were shipped FOB destiantion and were received by Plunkett on January 2 of the following year. The shipment was a rush order that was supposed to arrive by December 31. The goods were included in the ending inventory balance of $215,000.

Plunkett's ending inventory balance of $215,000 and in this amount excluded $15,000 of goods being held on cosignment from Carole Company. (Plunkett Company is the cosignee)

Based on the above information, what is the amount that Plunkett should report in ending inventory on December 31?