A company has four types of products in its inventory as shown below:

Product	Quantity	Cost	Net Realizable Value
A	15	$ 7	$ 10
B	10	18	12
C	20	8	6
D	15	11	15

When accounting for the lower of cost or net realizable value by individual items, the year-end adjustment to write down inventory would be:

Multiple Choice

$15.

$10.

$100.

$0.