The Foxworthy Corporation uses a periodic inventory system and the LIFO inventory cost method for its one product. Beginning inventory of 46,000 units consisted of the following, listed in chronological order of acquisition: 27,000 units at a cost of $8.00 per unit = 19,000 units at a cost of $9.00 per unit = $216,000 171,000 During 2021, inventory quantity declined by 21,300 units. All units purchased during 2021 cost $10.00 per unit. Required: Calculate the before-tax LIFO liquidation profit or loss that the company would report in a disclosure note assuming the amount determined is material. Before-tax LIFO liquidation profit Before-tax LIFO liquidation profit Before-tax LIFO liquidation loss