Bren Co$.\text{'}$s beginning inventory at January $1,$ Year $3,$ was understated by $$26,000,$ and its ending inventory was overstated by $$52,000.$ As a result, Bren's cost of goods sold for Year $3$ was:

A$.$

Understated by $$78,000.$

B$.$

Overstated by $$78,000.$

C$.$

Understated by $$26,000.$

D$.$

Overstated by $$26,000.$