Coronado Industries has old inventory on hand that cost $14750. Its scrap value is $20000. The inventory could be sold for $45000 if manufactured further at an additional cost of $14750. What should Coronado do?

a- Dispose of the inventory to avoid any further decline in value

b- Sell the inventory for $20000 scrap value

c- Hold the inventory at its $14750 cost

d - Manufacture further and sell it for $45000