Use the Following Information for Boxter, Inc A) $535
B) $85
C) $42
D) $58

Use the following information for Boxter, Inc., Clifford Company, Danforth Industries, and Evans Services to answer the question "What is Danforth's LIFO reserve for 2013?" $\begin{array}{|l|l|l|l|l|}\hline \text { (amounts in \$ millions) } & \text { Boxter } & \text {Clifford } & \text { Danforth } & \text { Evans } \\\hline \text { Inventory Method for 2013 } \& 2014 & LIFO & FIFO & LIFO & FIFO \\\hline \text { 2013 Ending inventory assuming LIFO } & \$324 & N/A & \$225 & N/A \\\hline \text { 2013 Ending inventory assuming FIFO } & \$427 & \$535 & \$310 & \$663 \\\hline \text {2014 Ending inventory assuming LIFO } & \$436 & N/A & \$167 & N/A \\\hline \text { 2014 Ending inventory assuming FIFO } & \$578 & \$612 & \$209 & \$542 \\\hline \text { 2013 Current assets (reported on balance sheet) } & \$1,677 & \$2,031 & \$1,308 & \$2,748 \\\hline \text { 2013 Current liabilities } & \$987 & \$1,209 & \$545 & \$1,200 \\\hline \text { 2014 Current assets (reported on balance sheet) } & \$2,225 & \$2,605 & \$1,100 & \$2,390 \\\hline \text { 2014 Current liabilities } & \$1,306 & \$1,410 & \$465 & \$1,000 \\\hline \text { 2014 Cost of goods sold } & \$4,678 & \$5,042 & \$3,000 & \$7,000 \\\hline\end{array}$

A) $535
B) $85
C) $42
D) $58