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P7-3 (Algo) Evaluating Four Alternative Inventory Methods Based on Income and Cash Flow LO7-2, 7-3 [The following information applies to the questions displayed below.] At the end of January of the current year, the records of Donner Company showed the following for a particular item that sold at $16.20 per unit: 7-3 Part 3 Between FIFO or LIFO, which method would result in the lower income tax expense? Assume a 30 percent average tax rate. (Round our answer to 2 decimal places.)