The following information for the year 2011 is taken from the accounts of Thornrose Company. The company uses the periodic inventory method.

Inventory, December 31, 2010	$7,400
Purchases	42,000
Purchase Returns and Allowances	575
Purchase Discounts	250
Freight on Goods Purchased under terms FOB Shipping Point	1,650
Freight on Goods Sold under terms FOB Destination	825
Cost of Goods Sold	21,900

Based on this information, the inventory at December 31, 2011 is

A)$49,650.

B)$27,250.

C)$21,075.

D)$28,325.