When performing an audit for the financial year ended 30 June 2021, the auditor calculated the inventory turnover ratio for some inventory items as below. Which of the inventory items might need additional impairment? Inventory Item 30 June 2021 30 June 2020 30 June 2019 Rubber Ducks 0.20 0.29 0.26 Fancy Trucks 0.37 10.36 0.36 Glittery Paper 0.36 0.36 0.37 Sticky Glue 0.30 0.25 0.24 A. None of the inventory items B. Rubber ducks O C. Fancy trucks O D. Sticky glue O E. Glittery paper