Question 20 2 pts Elmo Ski Enterprises has the following items in inventory. Suppose the company uses FIFO inventory. You may have to scroll right to see all the columns in the table - the last column is Disposal Costs. Item Inventory Cost Normal Profit (FIFO) Margin $21,800 $2,300 Replacement Cost Selling Price Disposal Costs Ski boots $18,500 19.100 $1,000 Ski poles $30,600 $2,160 $20.000 33,000 $1,800 Determine the inventory write-down or impairment loss if any, using an aggregate (total) inventory approach. O $3,100 O $0 O $3,700 $2,250 O $5,260