Question $1$ options:

At the end of the year, Delisle Company's accounting records showed that they had $80$ items in stock at a FIFO cost of $$15$ each. These normally sell for $$35$ each. However, the physical inventory count found only $75$ items.

What is the amount of an adjustment, if any, that must be made to the value of the inventory at year$-$end? Enter digits only, with no commas, decimal points, or dollar signs. Type $0$ if no adjustment is needed.