Sunland Inc. has selected specific identification as its inventory costing method. At December 31, 2025, it has the following information for its finished goods: Replacement value $6110 Cost $3760 Expected selling price $5640 Normal profit margin 10% Selling costs 20% of expected selling price At what amount should Sunland value its inventory at December 31, 2025? Select answer from the options below $6110 $3948 $3760 $4512