I need help on this question, quick. Thank you!

It is argued that LIFO should not be allowed to compute net income because

a$.$ It does not match costs to revenues, especially when there is inflation in the economy.

b$.$It overstates balance sheet inventory.

c$.$ It understates cost of goods sold when process are rising and therefore makers US companies results look better than foreign companies' result which only can use FIFO.

d$.$ It causes profits to be understated whom prices are rising and allows a company to dodge taxes.