$15.$ A company has the following information available that was used to report ending inventory using then dollar$-$value LIFO method.

Year Year$-$End Cost Cost Index

$12/31/2023$ $$250,0001\mathrm{.}00$

$12/31/2024259,0001\mathrm{.}06$

For the year ended $12/31/2024,$ the company reported inventory of $$274,540(=$$$259,000$ x $1\mathrm{.}06).$ which of the following statements is correct?

a$.$ The amount reported for ending inventory should be calculated as $$259,000/1\mathrm{.}06$

b$.$ The amount reported is correct

c$.$ The amount reported for ending inventory should be calculated as $$250,000+($$$9,000/1\mathrm{.}06)$

d$.$ The amount reported for ending inventory should be calculated $$250,000+($$$9,000$ x $1\mathrm{.}06)$