Question 19 1 points NOW Jim is a self-employed plumber. At 30 June 2021 he had the following items on hand: . Pipe and fittings costing $4,000 that he will use on customer jobs and charge out on his invoices. Polyfilla and silicone costing $3,000 that he will use on customer jobs but won't charge out separately on his invoices. Tools purchased during the year that cost $2,000 - he will use these to complete his work but does not hold them for resale. Assuming that Jim wishes to value his trading stock at cost price on 30 June 2021, what value of closing stock should he choose? a. $4,000 O b. $9,000 c. $5,000 d. $2,000 e. $3,000