Wilmington Company reported pretax income of $27,600 during 2015 and $32,700 during 2016. Later it was discovered that the ending inventory for 2015 was understated by $3,300 (and not corrected in 2015). What is the correct pretax income for each year?

2015 2016

$30,900 $36,000

$24,300 $29,400

$24,300 $36,000

$30,900 $29,400