Thunder Limited had inventory with a cost of $10,000 at the end of the financial period, 31 December 2013. It estimated the net realizable value of this inventory was $9,000 at 31 December. One week later, the inventory was sold for $7,000. If their financial statements were finalized on 14 February 2014, what value should be assigned to this inventory? a) $10,000 b) $9,000 $7,000 d) None of these