Nike is a retail outlet for sporting attires. At the year-end inventory on December 31,2022 , Nike found that it had goods on hand that had cost $100,000, which it expects to sell in 2023 for approximately $150,000 in total. The inventory in the balance sheet as at December 31,2022 would be valued at: \begin{tabular}{|l|} \hline$150,000 \\ \hline$250,000 \\ \hline$50,000 \\ \hline$100,000 \\ \hline \end{tabular}