please help

On December 31, 2020, Wallace Co. is determining whether goods in-transit should be included or excluded from the physical inventory count. One shipment in-transit to Wallace Co. for $41,000 was shipped f.o.b. shipping point from a vendor and was expected to arrive on January 1, 2021. One shipment in-transit to Wallace Co. for $105,000 was shipped f.o.b. destination from a vendor. The goods are expected to arrive on January 2, 2021. One shipment in-transit from Wallace Co. for $25,400 was shipped f.o.b. destination to a customer. The merchandise is expected to arrive on January 3, 2021. What shipment amount(s) (if any) should be included in the physical inventory count on December 31, 2020