Western Hardware Store Uses a Periodic Inventory System and Provides

Western Hardware Store uses a periodic inventory system and provides the following information about their trading stock.
Opening stock $12,000
Purchases $57,000
Closing stock (cost) $9,000
Of the $9,000 of closing stock, $2,000 is past its "use-by" date and must be destroyed.
What is the allowable deduction for the purchases and adjustments of trading stock that Western Hardware Store is entitled to for the year ended 30 June 2020?
Learning objective: 9.6 apply the rules for determining the assessability/deductibility of trading stock under both the periodic and perpetual inventory systems

A) $57,000
B) $62,000
C) $54,000
D) $60,000