Based on the information in this portion of an expanded income statement, what is the total of the Goods Available for Sale?

$104,000

$138,000

$167,000

$92,000

$63,000 $25,000 Cost of Goods Sold Beginning Inventory Add: Purchases Less: Purchase Discounts $2,500 Purchase Returns and Allowances $1,500 Net Purchases Freight-in Cost of Goods Purchased Goods Available for Sale Less: Ending Inventory Total Cost of Goods Sold $21,000 $8,000 $29,000