The ending inventory of Corner Store Inc. includes items which originally cost $10,000. These items have a market value of $11,000 and a net realizable value of $9,000 at year end. Accordingly, the inventory should be reported on the company's statement of financial position at: O A. $11,000. OB. $10,000. O C. $9,000. OD. $9,500 (the average of $10,000 and $9,000). O E. Another amount that can only be determined by a physical count of the inventory at year end