Vandalay Industries is an import-export company that uses

valueLIFOforitsinventory.TheInventoryon12/31/2020was$70,000whenthepriceindexwas100

-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?