Emerald Inc's inventory records show the following data: A physical inventory on December 31 shows 4,000 units on hand. Eneri sells the units for $13 each. The company has an effective tax rate of 20%. Eneri uses the periodic inventory method. Under the LIFO method, cost of goods sold is \begin{tabular}{c} \hline$178,000 \\ \hline$172,200 \\ \hline$173,040 \\ \hline$28,000 \\ \hline \end{tabular}