Which of the following configurations corresponds to the structure below? 
Definitions:
Net realizable value
The estimated selling price of goods, minus the cost of their sale or disposal.
Damaged merchandise
Goods that have been physically harmed or impaired, reducing their value or usefulness.
Below cost
describes selling a product at a price less than its production or acquisition cost, often to clear inventory or attract customers.
Consignment
involves goods being given to a third party to sell, with the owner retaining ownership until the items are sold.
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