Switzer, Inc. has 8 computers which have been part of the inventory for over two years. Each computer cost $600 and originally retailed for $900. At the statement date, each computer has a current replacement cost of $400. What lower-of-cost-or-market value should Switzer, Inc., have for the computers at the end of the year?
(A) $3,200.
(B) $4,800.
(C) $2,400.
(D) $7,200.