At year-end, The Kitchen Shop has a refrigerator that has been used as a demonstration model. The refrigerator cost \(\$ 375\) and sells for \(\$ 550\) when new. In its present condition, the refrigerator will be sold for \(\$ 330\). Related selling costs are an estimated \(\$ 15\). At what amount should the refrigerator be carried in inventory?

a. \(\$ 350\)

b. \(\$ 335\)

c. \(\$ 325\)

d. \(\$ 315\)