Coronado Industries has inventory on hand with a cost of $$20000.$ Its scrap value is $$45000.$ The inventory could be sold for $$83000$ if processed further at an additional cost of $$21500.$ What should Coronado do$?$

Manufacture further and sell it for $$83000.$

Hold the inventory at its $$20000$ cost$.$

Sell the inventory for $$45000$ scrap value.

Dispose of the inventory to avoid any further decline in value.