Crucial Corp. adopted Dollar Value LIFO at the beginning of 2017. Below is Crucial's Dollar Value LIFO chart for ending inventory at Dec 31, 2017 Layer Inventory at Base Price Index Costs DV LIFO Inventory Value 1/1/2017 75,000 1.0 75,000 12/31/2017 40,000 1.05 42.000 Total 115,000 117,000 As of Dec. 31. 2018, Crucial had ar inventory balance of $110,000 at current (FIFO) costs and a price index of 1.10. How much inventory (at base year prices) did Crucial liquidate in 2018? O $0 O $10,000 O $15,000 $17,000 $5,000 O $7,000