. The Montana Company and the Florida Company are identical in every way. They have exactly the same transactions. In Year One, they both started with 10,000 units of inventory costing $6 per unit. During Year One, they both bought 20,000 additional units for $8 per unit and sold 20,000 units. During Year Two, they both bought 30,000 units for $9 per unit and sold 30,000 units. The Montana Company uses a periodic FIFO system and the Florida Company uses a periodic LIFO system. If the Montana Company reports net income in Year Two of $100,000, what will the Florida Company report as its net income?