25. Chemrite reported a total asset retirement obligation of 350,000 in last year's balance sheet. This year, Chemrite acquired a new chemical manufacturing facility subject to unconditional retirement obligations. Two measures of the obligation are the discounted cash flow estimate of 82,000 and the undiscounted cash flow estimate of 105 Accretion expense equaled 23,000. What amount should Chemrite report for the asset retirement obligation in this year's balance sheet? a. 350,000 b. 373,000 . 455,000 d. 478,000