Question 18 39 pts Roey Company is a wholesaler of musical instruments. Roey has used the LIFO inventory method for more than 40 years. Near the end of 2020, before computing 2020 cost of goods sold, the company's inventory of trumpets listed three LIFO layers, two of which were from earlier years and one from 2020 purchases. No. of Units Unit Cost Layer 1 4,500 $40 Layer 2 2,500 2020 Purchases 29.500 50 Total Available 36,500 45 In 2020, Roey sold 29.500 trumpets. On December 27, 2020, Roey had a chance to buy 30,000 more trumpets at $55 each. The offer was gooli for 10 days, and delivery would be immediate on placing the order. The purchasing manager of Roey is trying to decide whether to make the purchase in 2020 or 2021. Assuming a tax rate of 45%, what is the tax savings in 2020 of purchasing the instruments in 2020? $66,375 O $0 $147,500 $81.125