Rebbeca at BBC reported the following financial data for 2021 and 2020: 2021 2020 Sales $ 305,000 $ 284,000 Sales returns and allowances 9,000 6,000 Net sales $ 296,000 $ 278,000 Cost of goods sold: Inventory, January 1 43,000 36,000 Net purchases 152,000 146,000 Goods available for sale 195,000 182,000 Inventory, December 31 57,000 43,000 Cost of goods sold 138,000 139,000 Gross profit $ 158,000 $ 139,000 ATC's inventory turnover ratio for 2021 is:

A) 3.21.

B) None of these answer choices are correct.

C)2.76.

D)2.42.