Pillow Distribution Co. has determined its December 31, 2020 inventory on a LIFO basis at $881,000. Information pertaining to that inventory follows: Estimated selling price $910,000 Estimated cost of disposal 35,000 Normal profit margin 89,000 Current replacement cost 821,000 Pillow records losses that result from applying the lower-of-cost-or-market rule. At December 31, 2020, the loss that Pillow should recognize is O $881,000 O $60,000 O $6,000 O $95,000