Pal Distributers Inc. values its inventory on an LCM basis. The following data came from the $2020$ inventory, which consisted of two items:Item # $2530$Item # $2533$Original cost$$12,000$$$15,000$Selling price$15,00026,000$Estimated selling costs$5,00010,000$Replacement cost$13,00015,000$Normal profit margin$1,5001,000$Reference: Ref $7-3$The appropriate carrying value for the entire inventory when applying the LCM rule using net realizable value on an item$-$by$-$item basis would beSelect one: A$.$ $$28,000.$B$.$$$27,000.$C$.$$$25,000.$$$26,000.$