Information pertaining to the inventory of Padagonia Company follows. FIFO Net Realizable Cost Value Category: Supreme Item A $3,500 4,500 Item B $3,000 4,800 10,500 Item C 11,000 Category: Classic Item X 19,000 Item Y 18,000 22,000 35,000 26,000 Item z 33,000 What is the loss (if any) that Padagonia would record on December 31, 2020, applying the lower-of-cost-or net realizable value rule to (a) each inventory category and (b) to total inventory