Final Company uses dollar$-$value LIFO to record their inventory. The following data is available:

$\backslash$table$[[$Date$,\backslash$table$[[$Inventory at end$-$of$-$year$],[$prices$]],$Price Index$],[\frac{12}{31}\frac{?}{2024},100000,100],[\frac{12}{31}\frac{?}{2025},220000,110],[\frac{12}{31}\frac{?}{2026},120000,120]]$

What amount will be added in the second LIFO layer corresponding to the year $2025?$

a$.$ $$200000$

b$.$ $$110000$

c$.$ $$120000$

d$.$ $$100000$