B&B Company understated its ending inventory balance at the end of the year by $$1,800.$

Which one of the following is a result of the error?

A$.$ Net income for the year will be overstated.

B$.$ Cost of goods sold for the year will be overstated.

C$.$ Gross profit for the year will be overstated.

D$.$ Merchandise purchases for the year will be understated.

E$.$ Ending inventory on December $31$ will be overstated.