D 191 14 X Corp began operations in 2019 and uses the average cost method in costing its inventory. In 2020, X Corp is investigating a change to the LIFO method. Before making that determination, X Corp desires to determine what effect such a change will have on net income. X Corp has compiled the following information: 2019 2020 Ending Inventory using: Average cost $180,000 $200,000 LIFO 110,000 Net income (computed using the average-cost method) 120,000 170,000 Assume a 40% tax rate. If X Corp adopted LIFO in 2020, net income would be $80,000 O $116,000 O $170,000 $724 000