Y's inventory records reveal the following information: Item 1 2 3 4 5 Cost 3,300 5,500 6,300 7,500 4,900 FMV 3,400 5,700 6,000 8,000 4,700 For financial accounting purposes, Y values inventory using FIFO and the lower of cost or market. For tax purposes, the value of Y's ending inventory is: List the three conditions or criteria of a tax shelter