Flay Foods has always used the FIFO inventory costing method for both financial reporting and tax purposes. At the beginning of $2024,$ Flay decided to change to the LIFO method. As a result of the change, net income in $2024$ was $$86$ million. If the company had used LIFO in $2023,$ its cost of goods sold would have been higher by $$6$ million that year. Flay's records of inventory purchases and sales are not available for $2022$ and several previous years. Last year, Flay reported the following net income amounts in its comparative income statements:

$\backslash$table$[[($$ in millions$),2021,2022,2023],[$Net income,$$86,$$$88,$$$90$

Flay Foods has always used the FIFO inventory costing method for both financial reporting and tax purposes. At the beginning of $2024,$ Flay decided to change to the LIFO method. As a result of the change, net income in $2024$ was $$86$ million. If the company had used LIFO in $2023,$ its cost of goods sold would have been higher by $$6$ million that year. Flay's records of inventory purchases and sales are not available for $2022$ and several previous years. Last year, Flay reported the following net income amounts in its comparative income statements:

$\backslash$table$[[($$ in millions$),2021,2022,2023],[$Net income,$$86,$$$88,$$$90$