Sam could not carry out a physical count of inventory on 31 December 2024. On 3 January 2025, a batch of inventory was sold to Abdul for $\$11\,950$. Its cost price was $\$9\,560$. On 4 January 2025, inventory was returned by Sita. It had first been sold on 21 December 2024 for $\$2\,390$. Its cost price was $\$1\,912$. On 5 January 2025, Sam valued his inventory at cost at $\$59\,750$. What was the inventory value at 31 December 2024?
- A$\$50\,190$
- B$\$52\,012$
- C$\$67\,398$
- D$\$69\,310$