Willie Nelson's Boots uses the conventional retail method to estimate ending inventory. Cost data for the most recent quarter is shown below: Cost Retail Beginning inventory $47,000 $61,000 Net purchases 157,000 211,000 Net markups 28,000 Net markdowns 35,000 Net sales 225,000 To the nearest thousand, estimated ending inventory using the conventional retail method is (Do not round intermediate calculations):

Multiple Choice

A) $24,000.

B) $42,000.

c) $27,000.

d) $33,000.