Emley Company has been using the LIFO method of inventory valuation for 10 years since it began operations. Its 2020 ending inventory was $60000, but it would have been $90000 if FIFO had been used. Thus, if FIFO had been used, Emley's income before income taxes would have been $30000 less in 2020 $30000 less over the 10-year period. $30000 greater in 2020 $30000 greater over the 10-year period