'Net Realisable Value' of Inventory Is Defined as the Net

'Net realisable value' of inventory is defined as the net amount that an entity expects to realise from the sale of the inventory:

A) in the ordinary course of operations less estimated costs of completion and costs necessary to make the sale;
B) plus the estimated costs of completion plus the estimated costs necessary to make the sale;
C) in a forced sale;
D) plus the estimated costs of completion.