Sarah, the manager of Elossom Company is given a bonus based on net income before taxes. The net income is $$72820$ for FIFO and $$61200$ for LIFO. The tax rate is $30\%.$ The bonus rate is $20\%.$ How much higher is the manager's bonus if FIFO is adopted instead of LIFO?

$$11620$

$$16600$

$53320$

$$23240$