Blossom Company sells product $2005$WSC for $$90$ per unit and uses the LIFO method. The cost of one unit of $2005$ WSC is $$87,$ and the replacement cost is $$86.$ The estimated cost to dispose of a unit is $$6,$ and the normal profit is $40\%$ of the selling price. At what amount per unit should product $2005$WSC be reported, applying lower$-$of$-$cost$-$or$-$market?

$$86.$

$$48.$

$$87.$

$$84.$