Wu Corp. buys and sells shoes. On December $31,2023,$ Wu is facing several scenarios regarding its inventory of shoes:

$10$ pairs of shoes were ordered from Kayamori Corp. Kayamori shipped the shoes to Wu f$.$o$.$b$.$ destination. The shoes have not arrived as of December $31,2023.$

$20$ pairs of shoes manufactured by Borneman, Inc. are being held by Wu on consignment $-$ if$/$when Wu sells the shoes, they will keep a fee and remit the rest of the selling price to Borneman.

$5$ pairs of shoes were sold to customers in late December, but those customers have requested permission to return the shoes $($in resellable condition$)$ to Wu$,$ but the shoes haven$$t yet arrived as of December $31,2023.$

Wu sold $15$ pairs of shoes to customers on Wu$$s eCommerce website. The shoes have already been shipped, and the terms of the shipment are f$.$o$.$b$.$ destination. The shoes haven$$t yet arrived at the customers$$ houses.

Required:

Of the $50$ pairs of shoes mentioned in the four bullets above, how many of those pairs of shoes would be correctly reported in Wu$$s December $31,2023$ inventory under GAAP? Explain your answers as needed.