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	0.36	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.	Sticky glue
	C.	Fancy trucks
	D.	Rubber ducks
	E.	Glittery paper