Casey, Inc. is a calendar-year corporation. Its financial statements for the years ended 12/31/24 and 12/31/25 contained the following errors: 2025 2024 Ending Inventory $5,000 overstatement $8,000 understatement Depreciation Expense $2,000 understatement $4,000 overstatement No correcting entries were made in 2024 or 2025. No additional errors were made in 2026. By what amount will 2025 income before income taxes be overstated or understated? Select one: a. $10,000 understatement b. $7,000 overstatement c. $15,000 overstatement d. $11,000 overstatement e. $9,000 understatement