During a period of rising prices and inventories, which method causes cash flows to be stronger?

Question

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During a period of rising prices and inventories, LIFO method would cause cash flows to be stronger because it results in higher cost of goods sold and lower taxable income, leading to a lower tax expense and stronger cash flows. This is because LIFO assumes that the latest inventory purchased is sold first, resulting in higher cost of goods sold. In contrast, FIFO assumes that the oldest inventory is sold first, resulting in lower cost of goods sold and higher taxable income. Average method would have a moderate effect on cash flows and the company would not be indifferent to the cost flow assumption adopted as it can significantly impact financial statements, earnings per share, and tax liability.

During a Period of Rising Prices and Inventories, Which Method