On January 1, Mignon Kim Company purchased merchandise costing $45,000, with terms of 2/10, n 30 and fob shipping point (shipping cost was $250). On January 5, they returned defective merchandise costing $8,000. On January 10, the company paid off the invoice in full. Determine the value of merchandise inventory in the books of Mignon Company on January 11

A)$36,350

B)$36,510

C)$36,260

D)$36,010