Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Compared to using the FIFO method to account for inventory, during periods of rising prices, a company using the LIFO method is most likely to report higher (periodic inventory system applied):
Option A:net income.
Option B:cost of sales.
Option C:income taxes.

Answer: B