The Sandman Company paid $100 for inventory it intended to sell for $150. Sandman received a $10 rebate from the vendor one month after purchase. However, due to a decrease in demand, the item's current market value is $85. What amount should be Inventory on the balance sheet, using the Lower-of-Cost-or-Market method? Select one: O a. $100 O b. $85 C. $150 O d. $90 O e. $75