A company adopted the dollar$-$value LIFO inventory method on January $1,2024.$ In applying the LIFO method, the company uses internal cost indexes and the multiple$-$pools approach. The following data were available for Inventory Pool No$.3$ for the two years following the adoption of LIFO:

Year Ending Inventory Cost Index

At Year$-$End At Base Year Cost

$1/1/2024$ $ $306,000$ $ $306,0001\mathrm{.}00$

$12/31/2024343,875327,5001\mathrm{.}05$

$12/31/2025424,710351,0001\mathrm{.}21$

Under the dollar$-$value LIFO method, the inventory on December $31,2025,$ should be:

Multiple Choice

$$357,010.$

$$351,000.$

$$352,075.$

None of the other answer choices are correct.