Baker Corporation changed from LIFO to FIFO on January 1, 2021. As part of the change, Baker Corp. prospectively adjusted their financial reporting related to inventory because it did not have the ability to retrospectively apply the change. 2020 Costs of Goods Sold 120.000 12/31/2020 Inventory - FIFO 65,000 12/31/2020 Inventory - LIFO 80,000 2021 Net Purchases 150,000 12/31/2021 Inventory - FIFO 100,000 12/31/2021 Inventory - LIFO 90,000 What is the Costs of Goods Sold for 2021? O $125.000 $105.000 $115.000 O $150,000 O $130,000