Y Co shipped consignment inventory of $205,000 to Larry Company on December 1, 2024. Larry agrees to sell the inventory for a 10% sales commission, while Y Co maintains title and control over pricing. By the end of the year, $61,000 of the inventory has been sold by Larry to customers for $91,000. Please answer how much of this inventory, if any, would Y Co include in ending inventory in its December 31, 2024, balance sheet?

Ending inventory: