Foot Locker purchases purple Nike AF1s for $100 per pair during the year. The shoes do not sell well and at the end of the year, Foot Locker believes that the remaining shoes will sell for $70 per pair. The shoes should be valued at ________ on Foot Locker's year-end Balance Sheet. options: 

$0 per pair 

$30 per pair 

$100 per pair 

$70 per pair