During $2025,$ which was the first year of operations, Cullumber Company purchased inventory with a cost of $$983000$ before cash discounts. All purchases were made on terms of $\frac{3}{10},\frac{n}{30}.$ Three$-$fourths of the items purchased were paid for within $10$ days of purchase. All of the goods available had been sold at year end.

Which of the following recording procedures would result in the highest cost of goods sold for $2025?$

Recording purchases at gross amounts

Recording purchases at net amounts, with the amount of discounts not taken shown under "other expenses" in the income statement

$-1$

$2$

Either $1$ or $2$ will result in the same cost of goods sold.

Cannot be determined from the information provided.