In 2013,Richard's Department Store Changes Its Inventory Method from FIFO

In 2013,Richard's Department Store changes its inventory method from FIFO to LIFO.Richard's uses the simplified LIFO method.Richard's year-end inventory under FIFO is as follows: 2012- $300,000; 2013 - $350,000.The 2012 price index is 110% and the 2013 index is 120%.The 2013 layer is

A) $19,097.
B) $20,833.
C) $22,727.
D) $50,000.