Vandalay Industries is an import$-$export company that uses $$$-$value LIFO for its inventory.

The Inventory on $12/31/2020$ was $$70,000$ when the price index was $100\%$ at the time Vandalay adopted $$$-$value LIFO.

On $12/31/2021,$ Vandalay had inventory of $$85,600($current prices$)$ when the price index was $107\%.$

On $12/31/2022,$ Vandalay had inventory of $$86,250($current prices$)$ when the price index was $115\%.$ What would Vandalay report as the $$$-$value LIFO in its financial$$statements$?$