In the preparation of its financial statements, the Linda Corporation uses FIFO inventory costing. In the preparation of its federal income taxes return, the Corporation uses LIFO inventory costing. For the year ended December 31, the following information was available from the Corporation's federal income taxes return:

Sales	$600,000
Cost of Goods Sold	$475,000
Gross Profit	$125,000
Operating Expenses	$90,000
Income from Operations	$35,000
Other Revenues and (Expenses)	($2,000)
Income Before Taxes	$33,000
Income Taxes Expense	$11,500
Net Income	$21,500

For the year ended December 31, the following information was available from the Corporation's financial statements distributed to owners:

Sales	$600,000
Cost of Goods Sold	$450,000
Gross Profit	$150,000
Operating Expenses	$90,000
Income from Operations	$60,000
Other Revenues and (Expenses)	($2,000)
Income Before Taxes	$58,000
Income Taxes Expense	$20,300
Net Income	$37,700

Calculate how much more cash the Corporation has available to use by using LIFO inventory costing for tax purposes instead of using FIFO.

	a.	- $16,200
	b.	0
	c.	$8,800
	d.	$16,200