Kim Combines, Inc. has $$40,000$ of ending finished goods inventory as of December $31,2020.$ If beginning finished goods inventory was $$20,000$ and cost of goods sold was $$100,000,$ how much would Kim report for cost of goods manufactured?

a$.$

$$100,000$

b$.$

$$110,000$

c$.$

$$90,000$

d$.$

$$120,000$