Carla Vista Distribution Co. has determined its December 31, 2020 inventory on a LIFO basis at $1043000. Information pertaining to that inventory follows: Estimated selling price $1090000 Estimated cost of disposal 47000 Normal profit margin 127000 Current replacement cost 963000 Carla Vista records losses that result from applying the lower-of-cost-or-market rule. At December 31, 2020, the loss that Carla Vista should recognize is...