Guerrero Truck & Trailer (GTT) sells a variety of parts and supplies for trucks and trailers, including tires. One of its more popular tires is the Toyo M920A drive tire, currently retailing for $580 each and typically sold in sets of eight. GTT purchases these directly from Toyo in Japan. Purchases #1 and #2 were received during 2021 in the order indicated. Beginning Toyo M920A inventory: January 1, 2021: 300 tires @ $400.00 / each Purchase #1: 400 tires @ $420.00 / each Purchase #2: 300 tires @ $440.00 / each Ending Toyo M920A tires, December 31, 2021: 400 tires The company uses the LIFO method to account for inventory costs. What is the amount GTT reports as ending inventory of Toyo M920A tires for December 21, 2021? O $174,000 O $162,000 O $258,000 O $232,000