Table: Ouyang Inc. Financial Information (in millions)

Financial Information	2013	2012
Inventories	483	329
LIFO reserve	172	148
Total assets	1,928	1,783
Retained earnings (RE)	372	298
Sales	6,372	5,729
Cost of goods sold (COGS)	3,829	3,518
Net income (NI)	74	62

Also assume that the effective income tax rate for Ouyang Inc. is 30%.

If Ouyang Inc. had used FIFO instead of LIFO, the amount of inventory for 2013 would have been closest to: