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Tiger Inc. adopted dollar-value LIFO on January 1, 2006, when the inventory value was $360,000 and the cost index was 1.00. On December 31, 2006, the inventory was valued at year-end cost of $383,250 and the cost index was 1.05. Tiger would report a dollar-value LIFO inventory of on 12/31/2006: 365,000 $365,250 360,000 O 383,250