NCAA Bracket Corp. has the following inventory on hand as of 12/31/17. The inventory is grouped into two categories: (1) Winners, and (2) Losers: Assuming NCAA Bracket Corp. applies the lower-of-cost-or-net-realizable-value method at the individual item level, what amount of loss (if any) will the company record for any decline in inventory value? Enter your answer as a positive number below. Exclude any decimals or commas in your