Bricks for Kids Inc. (Bricks) reports an unadjusted "allowance to reduce inventory to NRV" of $10,000 for Year 5. Bricks sells 3 products. Its inventory as of the end of Year 5 is as follows for each product: Product Total Cost Total NRV #1 $100.000 $70,000 #2 $400,000 $600,000 #3 $350,000 $400,000 What will be reported as a holding loss (recovery) on inventory for Year 5? O a) $20,000 b) $30,000 c) $40,000 d) ($10,000)