You have the following data available for the fiscal year ending in 2023 Historical cost 100,000 riyals, replacement cost 78,000 riyals, estimated selling price 92,000 riyals, percentage Profit margin 30% of net realizable value, estimated costs of stock disposal 2,000

Calculate the value at which inventory will be valued on 12/31/2023 according to IFRS and GAAP