On April 15 of the Current Year, a Fire Destroyed

On April 15 of the current year, a fire destroyed the entire inventory of Nourish, a retail store. The following data are available: $\begin{array}{llcc} \text {Sales, January 1 through April 15 } &\$473,000 \\ \text { Inventory, January 1 } &60,000\\ \text { Purchases, January 1 through April 15 } &372,000\\ \text {Markup on cost } &25\%\\\end{array}$
The amount of the inventory loss is estimated to be

A) $327,000.
B) $67,000.
C) $159,250.
D) $53,600.