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 2023? Select one: a. $3,000 understated b. $47,000 understated c. Not impacted at all d. $3,000 overstated