H) On January 1, 2021, ABC Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $100,000. The ending inventory, valued at year-end costs, and the relative cost index for each of the next three years is below: Year-end 2021 2022 Ending inventory at year-end costs $ 126,000 143,000 153,600 Cost Index 1.05 1.10 1.20 2023 What inventory balance would ABC Inc. report on its 12/31/2023 balance sheet? A) $128,000. B) $129,800. C) $153,600