Which of the following statements regarding the recording of inventory at net realizable value is inaccurate?

Group of answer choices

a$.$ GAAP permits recording of inventory at net realizable value when there is a controlled market with a quoted price applicable to all quantities.

b$.$ GAAP permits net realizable value for inventory when there are no significant costs of disposal involved.

c$.$ GAAP permits net realizable value in cases where the product is available for immediate delivery.

d$.$ GAAP is not similar to IFRS regarding the use of net realizable values for agricultural and mineral products.