help~ mock 2 - q21 and q23

q21: it says in q21 that NI decrease 97.5 and Asset decrease 150, is the DTL also decrease 52.5? q23: it mentioned about inventory adjustment. LIFO to FIFO. sure inventory will increase. it says NI will also increase. is it saying that it also adjust COGS to FIFO? why needs he do this? Isn’t LIFO better for COGS? How can we judge whether analyst is adjusting Inventory to FIFO while keeping COGS in LIFO; or adjusting the two together to FIFO?