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?

Hold the inventory at its $14750 cost

Dispose of the inventory to avoid any further decline in value

Manufacture further and sell it for $45000

Sell the inventory for $20000 scrap value