McSwain accounts for its inventory using LIFO and applies the lower$-$of$-$cost$-$or$-$market rule. The cost to purchase these components was $20000.$ However, due to recent tech advances, the current replacement cost has dropped to $15000.$ The net realizable value of these components is $18000$ and the normal profit margin is $2000.$

After applyiong LCM, at what value should McSwain report the electronic components for Dec$31,2025$ Balance Sheet?

$18000,15000,16000,20000$