.Condensed income statements for Marlin Company are shown below for two years.20142013Net sales$150,000$180,000Cost of goods sold90,000108,000Gross margin$ 60,000$ 72,000Operating expenses30,00030,000Income before income taxes$ 30,000$ 42,000Compute the corrected income before income taxes for 2013 and 2014, assuming that the inventory as of the end of 2013 was mistakenly understated by $26,000.