Lockman Company has the following information related to its inventory and sales volume for the most recent month:

Assuming a $30\%$ tax rate, Lockman$$s net income for the month will be $\_\_\_\_\_\_\_\_$ if it uses FIFO instead of LIFO.

Select answer from the options below

$$2,100$ higher

$$2,100$ lower

$$3,000$ lower

$$1,500$ higher