A company reports inventory and cost of goods sold based on calculations from a LIFO periodic inventory system. The company$$s records under this system reveal the following inventory layers at the beginning of $2024($listed in chronological order of acquisition$)$:

$13,500$ units @ $$10$ $ $135,000$

$18,500$ units @ $$15277,500$

Beginning inventory $ $412,500$

During $2024,37,000$ units were purchased for $$20$ per unit. Due to unexpected demand for the company's product, $2024$ sales totaled $46,000$ units at various prices, leaving $23,000$ units in ending inventory.

Required:

Calculate the amount to report for cost of goods sold for $2024.$

Determine the amount of LIFO liquidation profit that the company must report in a disclosure note to its $2024$ financial statements. Assume an income tax rate of $25\%.$

If the company decided to purchase an additional $9,000$ units at $$20$ per unit at the end of the year, how much income tax currently payable would be saved?