12. On January 1, 2018, Sam Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $101,900. The ending inventory, valued at year-end costs, and the relative cost index for each of the next three years is below: Year-end 2018 Ending inventory at year-end costs $131,985 151,360 161,580 2019 Cost Index 1.05 1.10 1.20 2020 In determining the inventory balance should Sam report in its 12/31/2019 balance sheet: A. An additional layer of $25,090 is added to the 1/1/2019 balance B. An additional layer of $24,090 is added to the 1/1/2019 balance. C. An additional layer of $13,090 is added to the 1/1/2019 balance. D. None of these answer choices are correct