Top Oil Corp. (founded in 20X1) has the following year-end inventory balances at end-of-year prices: Price index Ending inventory at year-end prices $437,000 $505,000 $539,000 Year 20X1 20X2 20X3 100 104 109 Use dollar-value LIFO" to calculate the LIFO reserve balance needed for 20X3. Round all numbers to the nearest dollar. Please put your answer in bold font. To receive credit, you must show your work.