Sandhill Inc. is a calendar$-$year corporation. Its financial statements for the years $2022$ and $2021$ contained errors as follows:

$2022$

$2021$

Ending Inventory

$$9800$ overstated $$23800$ overstated

Depreciation Expense $$6900$ understated $$14000$ overstated

Assume that the proper correcting entries were made at December $31,2021.$ By how much will $2022$ income before taxes be overstated or understated?

$$16700$ overstated

$$2900$ understated

$$8200$ overstated

$$11100$ overstated