Cornerstone, Inc. has $138,000 of inventory that suffered minor smoke damage from a fire in the warehouse. The company can sell the goods "as is" for $50,000; alternatively, the goods can be cleaned and shipped to the firm's outlet center at a cost of $26,000. There the goods could be sold for $93,000. What alternative is more desirable and what is the relevant cost for that alternative?

A. Clean and ship to outlet center, $26,000.

B. Sell "as is," $138,000.

C. Clean and ship to outlet center, $164,000.

D. Clean and ship to outlet center, $119,000.

E. Neither alternative is desirable, as both produce a loss for the firm.