bert, LLC's 2020 inventory under dollar value LIFO consisted of the following layers: Price index Dollar value LIFO inventory $120,000 Inventory at base year dollars $120,000 10,000 Year 100 2018 10.500 105 2019 0 0 108 2020 $130,500 Total $130,000 December 31, 2021 inventory at 2021 prices is $148,500, and the 2021 price index is 110, how uch is inventory using dollar value LIFO at December 31, 2021? $135,000 $136,000 $135,450 $135,900