In periods of inflation, accounting depreciation is $\_\_\_\_\_\_\_\_\_\_\_$ relative to replacement cost and real economic income $($the income reported$)$ is $\_\_\_\_\_\_\_\_\_\_\_\_.(4$ pts$)$

A$.$ overstated, overstated

B$.$ overstated, understated

C$.$ understated, overstated

D$.$ understated, understated