During the audit of Montane Company's 2014 financial statements, the auditors discovered that the 2014 ending inventory had been overstated by $8,000 and that the 2014 beginning inventory was overstated by $5,000. Before the effect of these errors, 2014 pretax income had been computed as $100,000. What should be reported as the correct 2014 pretax income before taxes?

		$113,000.
		$87,000.
		$105,000.
		$97,000.