Oriole Inc. is a calendar$-$year corporation. Its financial statements for the years ended $12/31/25$

and $12/31/26$ contained the following errors:

Assume that the $2025$ errors were not corrected and that no errors occurred in $2024.$ By what

amount will $2025$ income before income taxes be overstated or understated?

$$7500$ overstatement

$$20500$ understatement

$$44800$ overstatement

$$36400$ understatement