Near the End of 2010, Bruce Co What Amount of the Above Purchases Should Be Included in Months

Near the end of 2010, Bruce Co.made the following purchases.The months involved in all cases are December 2010 and January 2011. $\begin{array}{llllll}&&\text { Date } & \text { Date } & \text { Date } & \text { Date } \\&&\text { Goods } & \text { Invoice } & \text { Goods } & \text { Invoice}\\\text { Amount } & \text { FOB } & \text { Shipped } & \text { Mailed } & \text { Rec'd } & \text { Rec'd }\\\$ 1,575 & \text { Destination } & 12 / 29 & 1 / 2 & 1 / 5 & 1 / 4 \\2,430 & \text { Shipping Point } & 1 / 2 & 12 / 29 & 1 / 4 & 12 / 30 \\1,890 & \text { ShippingPoint } & 12 / 28 & 1 / 2 & 1 / 3 & 1 / 4 \\2,700 & \text { Destination } & 12 / 29 & 12 / 27 & 1 / 2 & 12 / 28\end{array}$
What amount of the above purchases should be included in inventory at December 31, 2010?

A) $1, 575
B) $1, 890
C) $4, 320
D) $4, 575