The following information relates to Esther Corporation: Cost of inventory = $212,212 Estimated selling price = $221,221 Estimated selling costs = $9,100 Replacement cost = $212,200 Normal profit margin = $200 Esther Corporation's inventory under IFRS and U.S. GAAP is closest to: 4 IFRS ($) A 211,921 212,200 B 212,121 212,121 C 212,212 211,921 U.S. GAAP ($)

The following information relates to Esther Corporation: Cost of inventory =$212,212 Estimated selling price =$221,221 Estimated selling costs =$9,100 Replacement cost =$212,200 Normal profit margin =$200 Esther Corporation's inventory under IFRS and U.S. GAAP is closest to: IFRS (\$) U.S. GAAP (\$) A 211,921212,200 B 212,121212,121 C 212,212211,921