if you are accounting for inventory, it does not have to be on hand to be included. if you own it and say it's stored in a warehouse somewhere, the cost is includable.
you'll have to give a further explanation of what you included in 2021 1040 EOY inventory that you believe was improper.
if BOY for 2022 is incorrect EOY for 2021 was incorrect because that's where Turbotax gets the BOY number.
