Quan Uses a Periodic Inventory System - If Quan Uses the LIFO Method,how Much Is Inventory

Quan uses a periodic inventory system.The company had the following data for the month of April:
$$\begin{array}{lll}\text { April } 1 & \text { On hand, } 10 \text { units } @ \$ 2 \text { each } & \$ 20 \\19 & \text { Purchased } 90 \text { units } @ \$ 3 \text { each } & 270 \\& \text { Cost of goods avail able for sale } & \$ 290\\30& \text { On hand, } 20 \text { units }\end{array}$$
- If Quan uses the LIFO method,how much is inventory on the balance sheet as of April 30?

A) $40
B) $50
C) $58
D) $60