If inventory at the end of the year is understated by $$105,000,$ what will this error cause?Select one:A$.$ An understatement of net income for the year by $$105,000$B$.$ An overstatement of inventory for the year by $$105,000$C$.$ An overstatement of gross profit for the year by $$105,000$D$.$ An understatement of cost of goods sold for the year by $$105,000$