At the current year$-$end, Ruiz Company found that its overhead was underapplied by $$2,500,$ and this amount was not considered material. Based on this information, Ruiz should:

do nothing about the $$2,500,$ since it is not material, and it is likely that overhead will be overapplied by the same amount next year.

carry the $$2,500$ to the income statement as "Other Expense".

carry the $$2,500$ to the next period.

close the $$2,500$ to Finished Goods Inventory.

close the $$2,500$ to Cost of Goods Sold.