Which one is the correct answer?

Koppernaes Inc. is a calendar-year corporation. Its financial statements for the years ended December 31 , 2021 and 2022 contained the following errors. Assume that the 2021 errors were not corrected and that no errors occurred in 2020 . By what amount will 2022 income before income taxes be overstated or understated? 52,000 understatement 6,000 understatement 29,000 overstatement 9,000 overstatement