Casey, Inc. is a calendar-year corporation. Its financial statements for the years ended 12/31/23 and 12/31/24 contained the following errors: 2023 2024 Ending Inventory $5,000 understatement $8,000 understatement Depreciation Expense $2,000 overstatement $4,000 overstatement No correcting entries were made in 2023 or 2024. No additional errors were made in 2025. By what amount will 2024 income before income taxes be overstated or understated? Select one: a. $12,000 understatement b. $9,000 overstatement c. $7,000 understatement d. $17,000 understatement e. $9,000 understatement