The Crane Inc. is a calendar$-$year corporation. Its financial statements for the years ended

$12/31/2025$ and $12/31/2026$ contained the following errors:

Ending inventory $11100$ understatement $$14800$ overstatement

Advertising expense $9600$ overstatement $13800$ understatement

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?

$$20700$ understatement

$$9600$ overstatement

$$7900$ understatement

$$4200$ overstatement