In No Case Can "Net Realizable Value" (In the Lower

In no case can "net realizable value" (in the lower of cost and net realizable value rule) be more than

A) estimated selling price in the ordinary course of business.
B) estimated selling price in the ordinary course of business less reasonably predictable
Costs of completion and disposal.
C) estimated selling price in the ordinary course of business less reasonably predictable
Costs of completion and disposal and an allowance for a normal profit margin.
D) estimated selling price in the ordinary course of business less reasonably predictable
Costs of completion and disposal, an allowance for a normal profit margin, and an
Adequate reserve for possible future losses.