M.McDonald Corporation using FIFO for internal evaluation. It adopted the dollar- value LIFO method of inventory valuation on December 31, 2019. Its inventory at that date was $1,100,000 and the relevant price index was 100. Information regarding inventory for subsequent years is as follows: Inventory at Date End-of-Year Price Index Prices 31-Dec-19 $80,000 1.00 31-Dec-20 $91,800 1.08 31-Dec-21 $86,900 1.10 What is the Ending Inventory value ($ Value LIFO total) at December 31, 2020 using dollar-value LIFO? $84,900 $85,000 $91,800 $85,400