单选题 If a company using last-in first-out (LIFO) reports an inventory balance of $ 25000 and a LIFO reserve of $ 5000, the estimated value for the inventory on a first-in first-out (FIFO) basis would be :
【正确答案】 C
【答案解析】FIFO INV = LIFO INV + LIFO Reserve = 25000 + 5000 = 30000.