On January $1.2024,$ a company adopted the dollar$-$value LIFO method. The inventory cost on this date was $$101,800.$ The ending inventory, valued at year$-$end costs, and the relative cost index for each of the next three years is below:

Ending Inventory at

Year$-$End Year$-$End Costs Cost Index

$2024$ $ $131,6701\mathrm{.}05$

$2025150,9201\mathrm{.}10$

$2026161,1601\mathrm{.}20$

In determining the inventory balance for the company to report in its $12/31/2025$ balance sheet:

A$)$ An additional layer of $$12,980$ is added to the $12/31/2024$ balance.

B$)$ An additional layer of $$24,980$ is added to the $12/31/2024$ balance.

C$)$ An additional layer of $$23,980$ is added to the $12/31/2024$ balance.

D$)$ None of the other answer choices are correct.