Kayhill Corporation began operations on 1-1-2012. Kayhill used the last-in-first-out (LIFO) inventory costing method from 1-1-2012 through 12-31-2014. When Kayhill issued its 2014 financial statements, the company provided the 2013 and 2012 financial statements along with the current years, 2014, financial statements. Presented below are financial statement, i.e., income statement and balance sheet, numbers for those 3 years.

Income Statement

	2012	2013	2014
CGS LIFO	2,000	3,000	4,000
Net Income -LIFO	1,200	2,250	2,700

CGS = cost of goods sold

Retained Earnings - LIFO	12-31-2012	12-31-2013	12-31-2014
	1,200	3,200	4,500
Inventory -LIFO	12-31-2012	12-31-2013	12-31-2014
	600	800	1,000

Kayhill Corporation changed its inventory costing method from LIFO to the first-in-first-out (FIFO) as of 1-1-2015. The change will be accounted for using the retrospective approach.

Presented below are income statement if FIFO had been used for the 3 earlier years, i.e., 2012, 2013 and 2014.

	2012	2013	2014
CGS FIFO	1,900	2,700	3,400

When Kayhill issued its 2015 financial statements in March of 2016, for comparative purposes the company provided the 2014, 2013 and 2012 financial statements along with the current years, 2015, financial statements. The change will be accounted for using the retrospective approach.

Required

What will be the comparative net income for 2013 when the 2015 financial statements are issued in March of 2016?