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 $44,000 $72,000 145,000 Beginning inventory Net purchases Net markups Net markdowns Net sales 209,000 19,000 44,000 216,000 To the nearest thousand, estimated ending inventory using the conventional retail method is (Do not round intermediate calculations): Multiple Choice $21,000. $36,000. $25,000. $15,000