Given the following information: inventory for ABC Co. had ending inventory at base year prices of $100,000 of which $20,000 was added last year. This is the first year (ie. base year is last year) and the index is 1.04 for the current year. What is the amount of Dollar Value LIFO inventory for the current year.

		100,800
		120,800
		99,230
		None of the above