At what price the stock is valued under conventional method:

At cost price
At market price
At cost price or market price whichever is lower
At cost price or market price whichever is higher

The correct answer is: C. At cost price or market price whichever is lower.

Under the conventional method, the stock is valued at the lower of its cost price or market price. This means that if the stock is worth less than what you paid for it, you can write it down to the lower value. This can help you to reduce your taxes.

Option A is incorrect because the stock is not valued at its cost price.

Option B is incorrect because the stock is not valued at its market price.

Option D is incorrect because the stock is not valued at the higher of its cost price or market price.