At year-end company that uses LIFO performs a lower of cost or market analysis. The company's records show inventory at $40,000. The company has determined that the current replacement cost of its inventory is $30,000, the net realizable value of the inventory is $45,000, and the normal profit margin of the goods would be $20,000. At year-end the company should report inventory for what amount on its balance sheet? $30,000 $20,000 $40,000 $25,000 $45,000