Why Would High Technology fiRms Probably Choose FIFO as Their

Why would high technology firms probably choose FIFO as their inventory valuation method?

A) FIFO would cause reported earnings to be higher.
B) FIFO would cause reported earnings to be lower due to the deflationary nature of its ending inventory causing taxes to also be lower.
C) FIFO would ensure that inventory would not become obsolete.
D) FIFO is the easiest method to use.