Marigold, Inc. is a calendar-year corporation. Its financial statements for the years 2018 and 2017 contained errors as follows: 2018 2017 Ending inventory $9250 overstated $25000 overstated Depreciation expense $6150 understated $17000 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?? $ 8000 overstated $15400 overstated $ 3100 understated $ 3100 overstated