Chris is a distributor of specialized equipment and has the following non-cancelable purchase commitments outstanding at December 31, 2025: A. PO 2732 $130000 B. PO 2452 $195000 C. PO 3400 $260000 The net realizable value for each of the products is as follows: A. PO 2732 $117000 B. PO 2452 $286000 C. PO 3400 $169000 What amount of estimated loss, if any, on purchase commitments does Chris have at December 31, 2025? Select answer from the options below