Olive Distribution Co has determined its December 31, 2020, inventory at $375,000 Infomation pertaming to but inventory follows Selling price $350,000 Cost to sell 10,000 Cost to complete 30,000 Olive records losses that result from applying the lower-of-cost-or-net realizable value rule. On December 31, 2020, the loss that Olives should recognize is O 15000 00 O 10000 O 5000