On July $7,$ Year $3,$ R&R Company$$s accountants discovered several accounting errors made in prior years. The firm$$s fiscal year ends on December $31.$ The following errors were found:

The ending inventory taken in Year $1$ failed to include some units that were on hand. As a result, the inventory was understated by $$43,000.$

The ending inventory taken in Year $2$ included $5,000$ items that were priced in error at $$10\mathrm{.}00$ each rather than at the correct amount of $$1\mathrm{.}00$ each.

Accrued salaries totaling $$5,000$ should have been recorded as salary expense and recognized as a liability at the end of Year $2.$ This accrual was not made because of an oversight.

Ignoring any income tax effect, the result of the above errors is that Year $2$ reported income before taxes was

A$.$

Overstated by $$3,000.$

B$.$

Overstated by $$7,000.$

C$.$

Understated by $$93,000.$

D$.$

Overstated by $$93,000.$