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Karp, Inc. prepares its financial statements according to GAAP and uses LIFO. For 2017, CoGS was reported at $2,211m on the income statement. The LIFO reserve was $155m for 2017 and $117m for 2016. If Karp had used FIFO instead of LIFO, the Cost of Goods Sold reported as of 2017 would have been closest to: 5. a) $2,056m b) $2,173m c) $2,249m