4. Cosmic Corporation reported ending inventory at December 31, 2017, of $140,000 under the LIFO inventory method. In the notes to its financial statements, Cosmic reported a LIFO reserve of $12,000 at December 31, 2017. What would Cosmic's ing inventory have been if it had used FIFO? A) $140,000 $152,000 C) $128,000 D) $120,000