Blue Spruce Ltd took a physical inventory count on December $31$ and determined that goods costing $$3,900$ were on hand. This amount included $$910$ of goods held on consignment for Woods Corporation. Not included in the physical count were $$630$ of goods purchased from Timmons Corporation, fo$.$b shipping point, and $$220$ of goods sold to Myers Ltd$.$ for $$320,$ f$.$o$.$b$.$ destination. Both the Timmons purchase and the Myers sale were in transit at year end.

What amount should Blue Spruce report as its December $31$ inventory?