Tirrol

Hello Sir,
Please see the below question from BPP:
The following scenario relates to questions 132–136.
Your audit firm Cal & Co has just gained a new audit client, Tirrol Co, in a tender in which Cal & Co offered
competitively low audit fees. You are the manager in charge of planning the audit work. Tirrol Co’s year end is
30 June 20X9 with a scheduled date to complete the audit of 15 August 20X9. The date now is 3 June 20X9.
Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory, sales and purchasing
systems are computerised, with each location maintaining its own computer system. The software in each location
is the same because the programs were written specifically for Tirrol Co by a reputable software house. Data from
each location is amalgamated on a monthly basis at Tirrol Co’s head office to produce management and financial
statements.
You are currently planning your audit approach for Tirrol Co. One option being considered is to rewrite Cal & Co’s
audit software to interrogate the computerised inventory systems in each location of Tirrol Co (except for head
office) as part of inventory valuation testing. The testing will need to take place while the system is live. You are
aware that July is a major holiday period for Tirrol Co.
Question – The audit junior has obtained the following extract of the aged inventory report:
Inventory
code

Days in
inventory Original cost

$

Selling price
$

Costs to sell
$

Carrying
amount
$
X070003 98 12,000 20,200 2,000 12,000
X079001 127 14,500 16,000 2,500 14,500
X084000 109 18,000 26,000 3,000 23,000
What is the impact on the value of inventory if no adjustments are made to the carrying amounts above?
Inventory should be $44,500, inventory is overstated.
Inventory should be $43,500, inventory is overstated.
Inventory should be $54,700, inventory is understated.
Inventory should be $62,200, inventory is understated.

I am sorry I am unable to align the question here, the carrying amount is 12k, 14.5k, 23k (as mentioned above)
My question : how did they got 43.5k I got 44.5k by adding the lower of NRV and costs:
12k+14.5k+18k = 44.5k but as per answer it is 43.5k , can you please explain why ?