very urgent help needed

A company's store was destroyed by a fire on February 10. The only information that could be salvaged included following:

1) Inventory, January 1: $54,000

2) Purchases: $100,000

3) Sales: $150,000

4) Purchase returns $5000

5) Sales returns $10,000

6) Transportation costs $2,000.

The company's gross profit rate was 30%. Calculate the estimated value of the destroyed inventory.

urgent solution needed please