Inventory Information: Historical Cost Replacement Cost Net Realizable Value Net Realizable Value less normal profit $10,000 $6,000 $9,500 $6,500 According to IFRS, the inventory is presented as what amount? Select one: O a. $10,500 O b. $10,000 O c. $9,500 O d. $6,000 O e. $6,500 A company acquires a bulldozer and its only two components for a total of $500,000 on 1/1/25. The useful life of the bulldozer is 10 years with no salvage value. The treads with a value of $45,000 will need to be replaced every nine years with no salvage value. The blade has a value of $20,000 and needs to be replaced every four years with no salvage value. The company uses the straight-line method to compute depreciation. Under IFRS, what is depreciation expense for 2025? Select one: O a. $50,000 O b. $57,500 c. $53,500 d. $59,000 e. $52,500