A company adopted dollar$-$value LIFO on January $1,2024,$ when the inventory value was $$519,000$ and the cost

index was $1\mathrm{.}0.$ On December $31,2024,$ the inventory value at year$-$end costs was $$554,000$ and the cost index

was $1\mathrm{.}05.$ The company would report a LIFO inventory of:

Multiple Choice

$$528,050$

$$547,969$

$$544,950$

$$527,619$