Super Sports Company follows the lowerofcostandnetrealizablevalue rule LCNRV and writes the value of its inventory of tents down to net realizable value, which has declined below cost. The following year, an unexpected camping craze results in a demand for tents that far exceeds supply, and the net realizable value increases above the previous cost. What effect will the LCNRV rule have on the income of Super Sports over the two years?