Let A equal the reported inventory value if the lower$-$of$-$cost$-$or$-$market rule is applied to individual items of inventory while B equals the reported inventory value if the lower$-$of$-$cost$-$or$-$market rule is applied to the inventory as a whole. In this situation,

Select answer from the options below

A will always be equal to or less than B$.$

A will always be equal to B$.$

A will always be greater than B$.$

A will always be equal to or greater than B$.$