Robert is a distributor of specialized equipment and has the following non-cancelable purchase commitments outstanding at December 31,2025 : The net realizable value for cach of the products is as follows: What amount of estimated loss, if any, on purchase commitments does Robert have at December 31,2025 ? None since the goods have not been received at December 31, 2025. None since the terms of FOB destination or shipping are not provided. $67200 $8400