On Jаnuаry 1, 20X6, Pumpkin Cоrpоrаtiоn acquired 70 percent of Spice Company’s common stock for $210,000 cash. The fair value of the noncontrolling interest at that date was determined to be $90,000. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition: Pumpkin Spice Cash $ 50,000 $ 15,000 Accounts Receivable 30,000 25,000 Inventory 70,000 20,000 Land 150,000 80,000 Buildings and Equipment 250,000 200,000 Less: Accumulated Depreciation (70,000) (20,000) Investment in Spice Company 210,000 Total Assets $ 690,000 $ 320,000 Accounts Payable $ 40,000 $ 10,000 Bonds Payable 150,000 40,000 Common Stock 300,000 90,000 Retained Earnings 200,000 180,000 Total Liabilities and Equity $ 690,000 $ 320,000 At the date of the business combination, the book values of Spice’s assets and liabilities approximated fair value except for inventory, which had a fair value of $30,000, and land, which had a fair value of $95,000. Based on the preceding information, what amount of total inventory will be reported in the consolidated balance sheet prepared immediately after the business combination? (answer must be in the form xx,xxx; no dollar sign, no decimal, with comma separator)