ABC Corporation adopted the dollar-value LIFO method of inventory valuation on December 31, 2017. Its inventory at that date was $1,000,000 and the relevant price index was 1.00. Information regarding inventory for subsequent years is as follows: Date 31-Dec-18 31-Dec-19 31-Dec-20 Inventory at Current Prices $ 1,285,200 $ 1,450,000 $ 1.625,000 Current Price Index 1.08 1.25 1.3 What is value of the LIFO reserve at December 31, 2019 under dollar-value LIFO