Switzer, Inc

Switzer, Inc.has 8 computers which have been part of the inventory for over two years.Each computer cost $600 and originally retailed for $900.At the statement date, each computer has a net realizable value of $400.What value should Switzer, Inc., have for the computers at the end of the year?

A) $2,400.
B) $3,200.
C) $4,800.
D) $7,200.