8. Xavi Company had 400 units of Product B in its inventory at a cost of $6 each. It purchased 600 more units of Product B at a cost of $9 each. Xavi then sold 700 units at a selling price of $15 each. The tax rate for Xavi is 30%. The effect of LIFO liquidation on Xavis net income is:

a. Overstatement of $210

b. Overstatement of $300

c. Overstatement of $500

d. Overstatement of $350

Supposedly Answer is A but it doesn't seem like it.