A companys income statement for the year ended December 31, 2015 showed a net income of $83,600. Before releasing the financials the auditor found that $18,000 paid for the purchase of a truck had been debited in error to the inventory account. The company adopts the specific identification method with respect to its inventory cost flow assumption, and the truck was not sold during the year of 2015. It is the companys policy to depreciate trucks at 25% per year on the straight line basis, with a full years charge in the year of acquisition. Assume that there is zero residual value for the truck.

What would the net income be after adjusting for this error?