On January 1, 2018, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $100,800. The ending inventory, valued at year-end costs, and the relative cost index for each of the next three years is below: Year-end 2018 2019 2020 Ending inventory at year-end costs $128,520 146,520 156,960 Cost Index 1.05 1.10 1.20 In determining the inventory balance should Badger report in its 12/31/2019 balance sheet: Multiple Choice O An additional layer of $23,880 is added to the 1/1/2019 balance. 0 An additional layer of $22,880 is added to the 1/1/2019 balance. 0 An additional layer of $11,880 is added to the 1/1/2019 balance. 0 None of these answer choices are correct