For $2010,$ Selma Co$.$ had beginning inventory of $$75,000,$ ending inventory of $$90,000$ and net income of $$120,000,$ using the

LIFO inventory method. If the FIFO method had been used, beginning inventory would have been $$85,000,$ ending inventory

would have been $$105,000$ and net income would have been:

a$.$ $$125,000.$

b$.$ $$115,000.$

c$.$ $$145,000.$

d$.$ $$95,000.$