What is the effect on the profits for $2012$ and $2013$ if depreciation on a fixed asset is omitted in $2012$ end$-$of$-$year adjustments?

profit $2012$ overstated, profit $2013$ understated

profit $2012$ understated, profit $2013$ no effect

profit $2012$ overstated, profit $2013$ no effect

profit $2012$ overstated, profit $2013$ overstated