ABC Inc. reports its inventory on a lower of cost or net realizable value basis. Inventory balances as follows are applicable at the end of 2019: Total Ending Inventory @ FIFO cost Current replacement cost of inventory Estimated net realizable value of inventory Normal profit margin in inventory $ 153,000 156,000 152,000 10,000 ABC should report its 2019 ending inventory balance as: $142,000 $153,000 O $156,000 $152,000