RF Company had January 1 inventory of $300,000 when it adopted dollar-value LIFO. During the year, purchases were $1,800,000 and sales were $3,000,000. December 31 inventory at year- end prices was $430,080, and the price index was 112. What is RF Company's LIFO reserve at the end of the year? $36,000 $84,000 $0 $94,080 (Ctrl