Sparky's sells auto parts. Provided below is selected financial information from the company's annual report:

Sparky's Selected Financial Statement data
Fiscal year end	Year 2	Year 1
(amounts in thousands of dollars)
Net sales	$125,410	$106,380
Cost of Goods Sold	-104,090	-89,359
Gross Profit	$21,320	$17,021
Inventory	$15,000	$14,000

Sparky's forecasts that sales will grow by 25% in Year 3 and that its cost of goods sold to sales ratio will be the same in Year 3 as it was in Year 2. If these assumptions prove correct and Sparky's inventory turnover ratio for Year 3 is 6.5 what will be the level of inventory at the end of Year 3?

a. $25,035

b. $24,117

c. $20,017

d. $14,000