Pharma Dollar General uses the dollar-value LIFO method of computing its drug inventory. An external price index provided by a third party is used to convert ending inventory to base year cost. The company began operations on January 1,2021 , with an inventory of $165,000. Year-end inventories at year-end costs and cost indexes for its one drug inventory pool were as follows: 1. What is the the 2021 inventory layer stated at base-year cost? 2. What is the DVL ending inventory at December 31,2021 ? 3. Was there any LIFO liquidation in any year? If yes, state the year (e.g., 2025). If no, enter none. 4. What was the DVL ending inventory at December 31,2023