Draco Corporation uses a periodic inventory system and the LIFO cost method. The company began 2021 with the following inventory layers (listed in chronological order of acquisition): 2,000 units @ $15 per unit $30,000 3,000 units @ $17 per unit 51,000 4,000 units @ $20 per unit 80,000 Beginning inventory $161,000 During 2021, 10,000 units were purchased for $25 per unit. Sales for the year totaled 16,000 units at various prices, leaving 3,000 units in ending inventory. What is the LIFO liquidation profit (after-tax), assuming an income tax rate of 35%? $9,000 $12,600 $23,400 $36,000