In 2020, Conner's Clothing Store changes its inventory method from FIFO to LIFO. Conner's uses the simplified LIFO method. Conner's year-end inventory under FIFO is as follows: 2019 - $200,000; 2020 - $250,000. The 2019 price index is 112% and the 2020 index is 128%. The 2020 layer is (rounded):

A) $19,097.

B) $20,833.

C) $21,429.

D) $50,000.