Use the following information for Nash's Trading Post, LLC, Sheffield Corp., Whispering Winds Industries, and Evans Services to answer the question "What is Whispering Winds's LIFO reserve for 2021?" (amounts in $ millions) Nash's Trading Post Sheffield Whispering Winds Evans Inventory Method for 2021 & 2022 LIFO FIFO LIFO FIFO 2021 Ending inventory assuming LIFO $318 0 $218 0 2021 Ending inventory assuming FIFO $433 $542 $316 $672 2022 Ending inventory assuming LIFO $425 $170 0 2022 Ending inventory assuming FIFO $590 $608 $209 $531 2021 Current assets (reported on balance sheet) $1666 $2044 $1315 $2757 2021 Current liabilities $979 $1203 $545 $1209 2022 Current assets (reported on balance sheet) $2218 $2618 $1105 $2382 2022 Current liabilities $1297 $1409 $466 $993 2022 Cost of goods sold $4689 $5037 $2994 $6997