If a Company Uses the LIFO Inventory Costing Method,when Would

If a company uses the LIFO inventory costing method,when would a LIFO inventory liquidation occur?

A) when the company buys more merchandise during the accounting period than it sells
B) when the company cannot determine the ending inventory because it has been destroyed or stolen
C) when the company changes its inventory method from FIFO to LIFO.
D) when the company sells more merchandise during the accounting period than it purchased