The net realizable value (NRV) is calculated as the estimated selling price in the ordinary course of business minus the estimated costs necessary to sell the inventory and the estimated costs to prepare the inventory for sale. In this case:

NRV = 1,100 (selling price) - 50 (selling costs) - 50 (preparation costs) = 1,000.

Under IFRS, inventories must be measured at the lower of cost or net realizable value. Here, the NRV (1,000) is higher than the cost (750), so the inventory is carried at its cost of 750. However, the question specifically asks for the NRV, which is correctly calculated as 1,000 (Option C).