At the end of the previous year, Ace Computer Company wrote down a line of laptop computers (25 units) to their net realizable value (NRV) of $200 each. A year later, the value has declined to zero. In fact, it will cost Ace $25 per computer to dispose of them. What should Ace do to record this further loss in value? O Write off $5,625 to Cost of Goods Sold to reflect the current negative value. O Write-up the value of the computers to their original cost and then record this new cost as Costs of Goods Disposed. O Write-off $5,000 to Cost of Goods Sold because obsolescence is considered to be part of keeping inventory. O Record $5,625 as a Loss on Disposal of Equipment