On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $100,100. The ending inventory, valued at year-end costs, and the relative cost index for each of the next three years is below:

Year-end	Ending inventory at year-end costs				Cost Index
2021	$	126,315				1.05
2022		143,440				1.10
2023		154,020				1.20

In determining the inventory balance for Badger to report in its 12/31/2022 balance sheet:

Multiple Choice

An additional layer of $11,110 is added to the 12/31/2021 balance.

An additional layer of $23,110 is added to the 12/31/2021 balance.

An additional layer of $22,110 is added to the 12/31/2021 balance.

None of these answer choices are correct.