The Following Methods of Estimating Inventory Can Be Used at Interim

The following methods of estimating inventory can be used at interim dates for inventory pricing. May they also be used at year end? $\begin{array}{cc} \text { Gross Profit Method } & \text { Retail Inventory Method } \\\end{array}$
A) $\begin{array}{cc}&&&\text { No } &&&&&&&& \text { No } \\\end{array}$
B) $\begin{array}{cc} &&&\text { No } &&&&&&&& \text { Yes } \\\end{array}$
C) $\begin{array}{cc} &&&\text { Yes } &&&&&&&& \text { No } \\\end{array}$
D) $\begin{array}{cc} &&&\text { Yes } &&&&&&&& \text { Yes } \\\end{array}$