Hilton Corporation began operations on 1-1-2012. Hilton used the last-in-first-out (LIFO) inventory costing method from 1-1-2012 through 12-31-2014. Presented below are effects of using LIFO for 2014 and earlier years.

Year	2012	2013	2014
Cost of goods sold (CGS) LIFO	900	1,000	1,100
Net Income - LIFO	500	650	880

As of 12-31	2012	2013	2014
Retained Earnings based on LIFO	500	1,400	2,300
Inventory based on LIFO	100	225	500

Hilton Corporation changed its inventory costing method from LIFO to first-in-first-out (FIFO) as of 1-1-2015. Presented below are effects of using FIFO for 2014 and earlier years.

As of 12-31	2012	2013	2014
Inventory based on FIFO	120	265	590

When Hilton issued its 2015 financial statements, it elected to provide comparative statements from the three previous years, i.e., 2012, 2013 and 2014. The change will be accounted for using the retrospective approach.

Required

When the 2015 financial statements are issued in April of 2016, what will be the comparative net income for

2014 ?