Benson Company uses the LIFO inventory costing method for both its tax reporting purposes and its financial reporting purposes. Benson's inventories are reported at $502 million on its balance sheet. In its footnotes, Benson Company is required to report the amount at which inventories would have been reported under FIFO method. The difference between these two numbers is commonly referred to as what?

LCM disclosures

LIFO liquidation

LIFO reserve

LIFO holding gain