Hudson, Inc. is a calendar-year corporation. Its financial statements for the years 2018 and 2017 contained errors as follows: 2018 2017 Ending inventory $9,000 overstated $24,000 overstated Depreciation expense $6,000 understated $18,000 overstated Assume that the proper correcting entries were made at December 31, 2017. By how much will 2018 income before taxes be overstated or understated?? $ 3,000 overstated $ 6,000 overstated $15,000 overstated $ 3,000 understated