i need part c

those are the options

part a and b are already answered, i need part c whichbis the following part

Presented below is information related to Sunland Company. (a) Cornpute the ending hiventory at tetail Compute a cost-to-retail percentage under the following conditions. (Round ratios to 2 decimal places, eg. 78.74\%) (c) Which of the methods in (b) above does the following? (1) Provides the most conservative estimate of ending inventory. (2). Provides an approximation of lower-of-cost-or-market. (3) Isused in the conventional retall method. eTextbookand Megla Which of the methods in (b) above does the following? (1) Provides the most conservative estimate of ending inventory. (2) Provides an approximation of lower-of-cost-or-market. (3) Is used in the conventional retail method