The business analyst for Ace Business Machines Inc. wants to forecast this year's demand for computers based on the following historical data:

What are the forecasts for this year using the naive approach and the least squares trend line approach for these data?

Question $3$ options:

Naive: $100,$ Least Squares: $180$

Naive: $180,$ Least Squares: $300$

Naive: $163,$ Least Squares: $163$

Naive: $420,$ Least Squares: $300$