Haskell Corporation Has Determined Its Year-End Inventory on a FIFO

Multiple Choice

Haskell Corporation has determined its year-end inventory on a FIFO basis to be
$785,000.Information pertaining to that inventory is as follows:
What should be the reported value of Haskell's inventory if the company prepares its
Financial statements according to International Financial Reporting Standards (IFRS) ?

A) $765,000.
B) $785,000.
C) $770,000.
D) $750,000.