On January $1,2024,$ a company adopted the dollar$-$value LIFO method. The inventory cost on this date was $$101,700.$ The ending inventory, valued at year$-$end costs, and the relative cost index for each of the next three years is below:

$\backslash$table$[[,\backslash$table$[[$Ending Inventory at$],[$Year$-$End Costs$]],$Cost Index$],[$Year$-$End,$$131,355,1\mathrm{.}05,,],[2024,150,480,1\mathrm{.}10,,],[2025,160,740,1\mathrm{.}20,,],[2026,,,,]]$

In determining the inventory balance for the company to report in its $12/31/2025$ balance sheet:

Multiple Choice

An additional layer of $$12,870$ is added to the $\frac{12}{31}\frac{?}{2024}$ balance.

An additional layer of $$24,870$ is added to the $\frac{12}{31}\frac{?}{2024}$ balance.

An additional layer of $$23,870$ is added to the $\frac{12}{31}\frac{?}{2024}$ balance.

None of the other answer choices are correct.