LIFO reserves: Rhodes Company
  Reported year for analysis, 2009

2009 Net   income as reported

$90,200,000

2009   Inventory reserve

50,000,000

2008   Inventory reserve

46,000,000

2009   Income taxes

55,000,000

2009   Income before income taxes

145,200,000

Required

Compute the approximate income if inventory had been valued at approximate current cost.