During the audit of Montane Company's $2022$ financial statements, the auditors discovered that the $2022$ ending inventory had been overstated by $$9,800$ and that the $2022$ beginning inventory was overstated by $$5,900.$ Before the effect of these errors, $2022$ pretax income had been computed as $$104,500.$ What should be reported as the correct $2022$ pretax income before taxes?

Multiple Choice

$$120,200.$

$$100,600.$

$$88,800.$

$$110,400.$