A company began 2021 with inventory of 27,000 units at a cost of $6 per unit. During 2021, 67,000 units were purchased for $7.60 each. Sales for the year totaled 79,500 units at $10 per unit. The company uses a periodic inventory system and the LIFO inventory cost method. What is the pre-tax amount of LIFO Liquidation they will have to disclose, assuming the amount is material to the company?