The December 31, 2025 inventory of Blossom Company consisted of four products, for which certain information is provided below. Product Original Cost Estimated Disposal Normal Profit on Replacement Cost Expected Selling Price Cost Sales A $47.00 $45.00 $29.00 $63.00 43% B $65.00 $63.00 $33.00 $71.00 48% C $143.00 $138.00 $48.00 $213.00 53% D $42.00 $38.80 $28.00 $49.00 33% Determine the lower of cost or net realizable value amount for each product. Product LCNRV A $ B $ C $ D $