The Dragonstone Corporation's inventory cost at December 31, 2012, was $36,000 bsed on a physical count of goods in its warehouse, and before any necessary adjustment for the following:

* Good costing $8,000, shipped f.o.b. shipping point from a supplier on December 30, 2012 was received on January 5, 2013.

* Good costing $15,000, shipped f.o.b. destination from a supplier on December 28, 2012 was received on January 3, 2013.

* Good costing $20,000 sold to a customer f.o.b destination on December 24, 2012 was received by the customer on January 10, 2013.

* Good costing $25,000 sold to a customer f.o.b shipping point on December 29, 2012 was received by the customer on January 2, 2013.

* Good were sent on consignment to Kaleesi Company on November 15, 2012 and about $12,000 worth of inventory still remained with Kaleesi as at December 31, 2012.

What amount should Dragonstone Corporation report as inventory in its December 31, 2012 , balance sheet:

a) $76,000

b) $83,000

c) $64,000

d) $81,000