The $90 is the difference of inventory worth under LIFO and FIFO in the year of 20x5, therefore we need apply the income tax rate of 20% to the LIFO reserve for 20x5;
The $10 is the additional amount of inventory in 20x6 with FIFO less inventory with FIFO in 20x5; in other words, the FIFO inventory in 20x5 is (A+90) while in 20x6 is (A+100), therefore, only 10 (A+100-A-90) will be taxed at 30%.
Hope this help works. Thanks.