Cullumber Inc. is a calendar-year corporation. Its financial statements for the years 2023 and 2022 contained errors as follows: 2023 2022 Ending inventory $8800 overstated $18200 overstated Depreciation expense $3800 understated $11400 overstated Assume that the proper correcting entries were made at December 31, 2022. By how much will 2023 income before taxes be overstated or understated? O $5000 overstated O $12600 overstated O $5000 understated O $6800 overstated