Marigold Home Improvement Company installs replacement siding, windows, and louvered glass doors for single-family homes and condominium complexes. The company is in the process of preparing its annual financial statements for the fiscal year ended May 31, 2025. Jim Alcide, controller for Marigold, has gathered the following data concerning inventory. At May 31, 2025, the balance in Marigold's Raw Materials Inventory account was $428,400. Alcide summarized the relevant inventory cost and market data at May 31, 2025, in the schedule below. Alcide assigned Patricia Devereaux, an intern from a local college, the task of calculating the amount that should appear on Marigold's May 31, 2025, financial statements for inventory under the LCNRV rule as applied to each item in inventory. Devereaux expressed concern over departing from the historical cost principle. Cost Sales Price Net Realizable Value Aluminum siding $73,500 $67,200 $58,800 Cedar shake siding 90,300 98,700 89,040 Louvered glass doors 117,600 195,720 176,715 Thermal windows 147,000 162,540 147,000 Total $428,400 $524,160 $471,555 Determine the inventory write-down, if any, at May 31, 2025. Inventory loss A