I need help ASAP please.

The following information relates to Moore Company's inventory:

Cost of inventory = $860

Selling price of inventory = $1,000

Normal profit margin = 10% of selling price

Current replacement cost = $740

Cost of completion and disposal = $100

Under IFRS, which of the following would be the correct measurement value for the inventory?

Select one:

a.

$860

b.

$740

c.

$1,000

d.

$900

e.

$800