sor serations. The company's $202$ ending inventory was $$55000,$ but it would have been $$80000$ if FIFO had been used. Thus, if FIFO had been used, Sheffield's income before income taxes would have been

$$25000$ less over the $10-$year period.

$$25000$ greater over the $10-$year period.

$$25000$ greater in $2025.$

$$25000$ less in $2025.$