This year, Yuan started a business selling computer parts both in-store and online. He purchased via credit card, $60,000 of goods during the year. His ending inventory was $9,000. For tax purposes, Yuan adopted the cash method and the treatment of inventory as deductible when purchased per his books. His deduction for inventory for the year is: O a $69,000. O b. None of the above. O c $60,000. O d $51,000