Loire Co., a calendar year firm, has used the FIFO method of inventory measurement since it began operation in Year 3. Loire changed to the weighted-average method for determining inventory costs at the beginning of Year 6. The following schedule shows year-end inventory balances under the FIFO and weighted-average methods:

Year
Ending Inventory
FIFO
Ending Inventory
Weighted-Average
Year 3 $90,000 $108,000
Year 4 156,000 142,000
Year 5 166,000 150,000
In its Year 6 financial statements, Loire included comparative financial statements for both Year 5 and Year 4.

What amount should Loire report as inventory in its financial statements for the year ended December 31, Year 4, presented for comparative purposes?

$90,000
$108,000
$142,000
$156,000