Which is not a reason a company would choose to use LIFO for financial reporting? /2022

Which is not a reason a company would choose to use LIFO for financial reporting? 

1. The company wishes to use LIFO for tax purposes. 

2. The company wants net income to be as high as possible.

3. The company would like to match the most current costs with revenues. 

4. LIFO best matches the physical flow of its inventory.