Asbury Automotive Group, Inc. uses the LIFO method to report its inventory. Inventory at January 1, 2024, was $682,000 (31,000 units at $22 each). During 2024, 102,000 units were purchased, all at the same price of $26 per unit. 111.000 units were sold during 2024. Assuming an income tax rate of 25%, what is LIFO liquidation profit or loss that the company would report in a disclosure note accompanying its financial statements? $27,000 $198,000 $444,000 $22,000 $45,000