Company A is a calendar-year corporation. Its financial statements for the years 2018 and 2019 contained errors as follows: 2018 2019 Ending $9,000 $18,000 Inventory overstated understated Depreciation $6,000 $13,500 Expense understated understated Assume that the proper correcting entries were made at December 31, 2018. By how much will 2019 income before taxes be overstated or understated? (use a negative sign to indicate an understated number, e.g., -15000; do not include dollar sign and comma in your final answer)