Ys inventory records reveal the following information: FIFO Item Cost Market A $ 4,100 $ 2,500 B 3,100 3,500 C 6,000 5,500 $13,200 $11,500 For financial accounting purposes, Y values its ending inventory using FIFO and the lower of cost or market method. For tax purposes, the value of Ys ending inventory is: a. $13,200. b. $11,500. c. $11,100. d. Some other amount