The following information is available for a manufacturing company:

$$ Cost of ending inventory computed using FIFO $$4\mathrm{.}3$m

$$ Net realizable value $$4\mathrm{.}1$m

$$ Current replacement cost $$3\mathrm{.}8$m

If the company is using International Financial Reporting Standards $($IFRS$)$ instead of US GAAP, its cost of goods sold $($in millions$)$ is most likely:

A$.$ $$0\mathrm{.}3$ higher.

B$.$ $$0\mathrm{.}3$ lower.

C$.$ the same.