Lime Supplies had a miscount of inventory at $$22,000$ for the year end May $31,2022.$ The correct amount should have been $$25,000.$ If this error was never corrected, and assuming the inventory count was correct for $2023,$ how much would this error impact the cost of goods sold in $2022?$

Select one:

a$.$ Not impacted at all.

b$.$ $$3,000$ overstated

c$.$ $$47,000$ understated

d$.$ $$3,000$ understated