Tiger Inc. adopted dollar value-LIFO on January 1, 2006, when the inventory value was $360,000 and the cost index was 1.00. On December 31, 2016, the inventory was valued at year end cost of $383,250 and the cost index was 1.05. Tiger would report a dollar value LIFO inventory of on 12/31/2006

A) $360,000

B) $365,000

C) $365,250

D) $383,250