温 * * 在对2013年政府工作的建议中指出，2013年我国继续加强房地产市场调控和保障性安居工程建设。坚决抑制（）需求，抓紧完善稳定房价工作责任制和房地产市场调控政策体系，健全房地产市场稳定健康发展长效机制。

A、投资、商业性；

B、投资、投机性；

C、炒作、投机性；

D、投资、炒作性；

A company using the LIFO inventory method reports a LIFO reserve at year-end of $85 000, which is $20 000 lower than the prior year. If the company had used FIFO instead of LIFO in that year, the company’s financial statements would have reported:（）

A. a lower cost of goods sold, but a higher inventory balance.

B. a higher cost of goods sold, but a lower inventory balance.

C. both a higher cost of goods sold and a higher inventory balance.