(30 marks) The following inventory valuation errors have been discovered for Chloe Corporation: The 2018 year-end inventory was overstated by $23,000. The 2019 year-end inventory was understated by $61,000. The 2020 year-end inventory was understated by $17,000. The reported income before taxes for Chloe was: Year Income before taxes 2018$138,000 2019254,000 2020168,000 Required: Compute what income before taxes for 2018, 2019, and 2020 should have been after correcting for the errors