Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

A company purchased an inventory item for $100 in Year 1. The inventory item was written down to $80 as of December 31, Year 1. As of December 31, Year 2, the inventory item had a selling price of $105, and a replacement cost of $90. The selling cost of the inventory item is $3. Normal profit margins for this company are 15 percent. Under IFRS, what is the carrying value of the inventory item as of the December 31, Year 2?
Option A:100
Option B:102
Option C:90

Answer: A