Inventory information for Paddington Corporation is as follows: FIFO Cost Net Realizable Value Category: Supreme Item A Item B Item C Category: Classic Item X Item Y Item z $3.500 33.000 4.500 4.800 11.000 10.500 18.000 10.000 22.000 28.000 35.000 33.000 What is the total lower-of-cost-or-net realizable value of Paddington's December 31, 2020. inventory applying the rule to each individual item? a) $92,500 Ob) $91,000 Oc) $93,300 d) $96,300