On october 1, ABC purchases 100 units of inventory from XYZ for $100 per unit. These units had a cost of $60/unit for XYZ The terms of the sale are 1/15 n/45 on October 5th ABC returns 10 units to XYZ (there are no defects with the returned units) ABC pays for the inventory on October 9th On october 22 ABC sells 10 units of the inventory purchased on october 1st for $200 per unit on credit

What is the value of ABC's inventory AFTER the events on October 5th?

1. 10,000

2. 7,000

3. 8,000

4. 9,000