Herc Co$.\text{'}$s inventory at December $31,1993,$ was $$1,500,000$ based on a physical count priced at cost$,$ and adjustment for the following:

Merchandise costing $$90,000,$ shipped FOB shipping point from a vendor on December $30,1993,$ was recorded on January $5,1994.$

Goods in the shipping area were excluded from inventory although shipment was not made until January goods, billed to the customer FOB shipping point on December $30,1993,$ had a cost of $$120,000.$

What amount should Herc report as inventory in its December $31,1993$ balance sheet?

A$.$ $$1,500,000$

B$.$ $$1,590,000$

C$.$ $$1,620,000$

D$.$ $$1,710,000$