The following information comes from the 2017 Big Petroleum Corporation annual report to shareholders: NOTE 4 INVENTORIES Inventories are valued under the LIFO. Inventories consisted of the following: ($ in millions) Raw materials Materials and supplies Finished goods 2017 $ 66 447 776 1.289 (43) $1.246 2016 $ 65 446 395 906 (40) $ 866 LIFO reserve Total The LIFO reserve indicates that inventories would have been $43 million and $40 million higher at the end of 2017 and 2016, respectively, if Big Petroleum had used FIFO to value its entire inventory Required: If Big Petroleum had used FIFO to value its entire inventory how would its 2017 pre-tax income be affected