The accounting team of Jon Testing PLC has calculated that the total profit before tax $($PBT$)$ will be $150,000$ for the year ended $31$st November $2021.$ However once the reports were completed, the warehouse manager reported that due to an error the value of closing inventory has been reported to be $13,500$ less than its actual value. There are no other changes in accounts. What should be the adjusted amount of PBT for Jon Testing PLC$?$a$.$The PBT will decrease by $13,500$ b$.$The PBT will not change c$.$The PBT will increase by $150,000$ d$.$The PBT will increase by $13,500$