Basically, if your 2015 return did not utilize COGS, or if that return shows an EOY balance of zero for Dec 31 2015, then regardless of what you had on hand on Jan 1, 2016, you need to make sure your 2016 BOY inventory shows zero, so that it matches your 2015 EOY inventory balance. (Which was zero if COGS was not used at all on your 2015 return). Overall, it "will" work out in the wash, and avoid you raising flags with the IRS.
