Mallie Co Uses the Dollar-Value LIFO Inventory Method

Mallie Co. uses the dollar-value LIFO inventory method. Inventory of January 1, 20112 was $100,000 at base year prices. Inventory on December 31, 2012 was $160,000 at base year prices and was $200,000 at actual prices. What is the value of Mallie Co.'s ending inventory?

A) $160,000
B) $175,000
C) $200,000
D) $275,000
E) none of the above