The following information comes from the 2013 Occidental Petroleum Corporation annual repon to shareholders: NOTE 4 INVENTORIES ... Inventories consisted of the following: ($ in millions) The LIFO reserve indicates that inventories would have been S91 million and 101 million higher at the end of 2013 and 2012, respectively, if Occidental Petroleum had used FIFO to value its entire inventory. Required: If Occidental Petroleum had used FIFO to value its entire inventory how would its 2013 pre-tax income be affected