Doubt on a question of scswer q bank in FRA should, provided, question

RealEstate_CFA

Guys
What do you feel should be the Answer of this question. Its a Scswer q bank and they say answer is A???

If prices are decreasing, the best estimates of inventory and cost of goods sold from an analyst’s point of view are provided by:
A) FIFO inventory and LIFO cost of goods sold.
B) LIFO inventory and FIFO cost of goods sold.
C) FIFO inventory and FIFO cost of goods sold.