In $2023,$ A Ltd$.$ sold merchandise to its subsidiary, B Company, for $$80,000$ at a gross profit rate of $30\%.$ B Company was able to sell $60\%$ of the merchandise to outsiders by the end of the fiscal period. What is the original cost of the remaining inventory to the consolidated entity?Multiple ChoiceA$)$$$32,000$B$)$$$24,000$IC$)$$$22,400$D$)$Insufficient information provided to determine the original cost.