The Constance Corporation's Inventory at December 31, 2018, Was $125,000

The Constance Corporation's inventory at December 31, 2018, was $125,000 (at cost) based on a physical count of inventory on hand, before any necessary adjustment for the following: Merchandise costing $15,000, shipped f.o.b. shipping point from a vendor on December 27, 2019, was received by Constance on January 5, 2019.
Merchandise costing $45,000 was shipped to a customer f.o.b. shipping point on December 28, 2018, arrived at the customer's location on January 6, 2019.
Merchandise costing $21,000 was being held on hand for Jess Company on consignment.
Estimated sales returns are 10% of annual sales. Sales revenue was $550,000 with a gross profit ratio of 25%.
What amount should Constance Corporation report as inventory in its December 31, 2018, balance sheet?

A) $160,250.
B) $145,250.
C) $187,250.
D) $190,250.