Stallman Company took a physical inventory on December $31$ and determined that goods costing $$200,000$ were on hand. Not included in the physical count were $$25,000$ of goods purchased from Pelzer Corporation, FOB shipping point, and $$22,000$ of goods sold to Alvarez Company for $$30,000,$ FOB destination. Both the Pelzer purchase and the Alvarez sale were in transit at year$-$end.What amount should Stallman report as its December $31$ inventory?Inventory, December $31$