qv-tv, inc. provided the following items in its notes to the financial statements for the year-end 2019: cost of goods sold was $23.50 billion under fifo costing and the inventory value under fifo costing was $2.40 billion. the lifo reserve for year-end 2018 was $0.75 billion and at year-end 2019 it had increased to $0.95 billion. what is the lifo inventory value at year-end 2019?