28. During the audit of Virginia Company's 20B nancial statements, the auditors discovered that the 20A ending inventory had been overstated by $10,000 and that the 20B ending inventory had been overstated by $8,000. Before the effect of these errors, 20B pretax prot had been computed as $100,000. What should be reported as the correct 20B profit before taxes? A. $98,000 B. $100,000 C. $102,000 D. $118,000