Loire Co. has used the FIFO method since it began operations in Year 3. Loire changed to the weighted-average method for inventory measurement at the beginning of Year 6. This change was justified. In its Year 6 financial statements, Loire included comparative statements for Year 5 and Year 4. The following shows year-end inventory balances under the FIFO and weighted-average methods:

Year	FIFO	Weighted-Average
3	$ 90,000	$108,000
4	156,000	142,000
5	166,000	150,000

What amount should Loire report as inventory in its financial statements for the year ended December 31, Year 4, presented for comparative purposes?
A.	$156,000
B.	$142,000
C.	$90,000
D.	$108,000