The following information is available for the current year

Cost Retail

Beginning Inventory $$78,000$ $$122,00$

Purchases $$295,000$ $$415,000$

Freight$-$in $ $5,000$

Net Markups $$15,000$

Net Markdowns $$20,000$

Sales $$392,000$

Assuming the LIFO inventory method is used that the beginning inventory is the base inventory when the index was $100,$ and that the index at year end is $112,$ the ending inventory at dollar$-$value LIFO retail cost is:

$$92,757$

$$102,480$

$$91,171$

$$80,459$