28. A company's inventory balance has a cost of $399,000 but only has a net realizable value of $378,000, on its income statement, the company would report a loss on valuing inventory at the lower of cost or market in an amount of: vions gibonsi 25 A. $0 000,02 B. $21,000 0882 C. $378,000 002.72 D. Some other amount Sono mo