Suppose a Toy Store Overestimated the Demand for a Toy

Multiple Choice

Suppose a toy store overestimated the demand for a toy in 2014 and, as a result, had an unexpectedly large number of them on hand at the end of that year.How was the value of the increased inventory of those toys counted?  

A)  as investment in 2014 
B)  as investment in 2015 
C)  as consumption in 2014 
D)  as consumption in 2015