Company X had the following information: inventory at cost of $120, selling value of inventory of $125, inventory cost of completion of $10, inventory cost of distribution of $5, normal profit margin of $20, and inventory replacement cost of $88. What is the market value amount to be used in the determination of the inventory's market value in the lower-of-cost-or-market method of inventory? O $110 O $88 O $90 O $120