In no case can "net realizable value" (in the lower of cost and net realizable value rule) be more than O estimated selling price in the ordinary course of business. O estimated selling price in the ordinary course of business less reasonably predictable costs of completion and disposal. O estimated selling price in the ordinary course of business less reasonably predictable costs of completion and disposal and an allowance for a normal profit margin. O estimated selling price in the ordinary course of business less reasonably predictable costs of completion and disposal, an allowance for a normal profit margin, and an adequate reserve for possible future losses.