Cullumber Inc. has following information for its finished goods at December 31, 2025:

Replacement value $10897 Cost $10513 Normal profit margin 10% Expected selling price $11954

Cullumber's values its inventory using at the lower-of-cost-or-net-realizable value, which is $8960. What are the estimated selling costs used in making this determination?

a) $0 b) $3421 c) $2994 d) $2141