Information about B company's dollar-value LIFO inventory follows:

Beginning of Year 1: Inventory at Base-Year Cost: $20,000

End of Year 1: Inventory at Base-Year Cost: $30,000; Inventory at Current-Year Cost: $33,000

End of Year 2: Inventory at Base-Year Cost: $40,000; Inventory at Current-Year Cost: $48,000 What is the dollar-value LIFO inventory at the end of year 1?

a.$29,091

b.$36,500

c.$30,000

d.$31,000