Which of the Following Combinations of Errors Would Cause a $2,000

Which of the following combinations of errors would cause a $2,000 overstatement of pre-tax income?

A) $4,000 Overstated ending by inventory and $2,000 Understated by depreciation expense
B) $4,000 Overstated by beginning inventory and $2,000 Understated by ending inventory
C) $4,000 Understated by depreciation expense and $2,000 Understated by beginning inventory
D) $4,000 Understated by beginning inventory and $2,000 Understated by ending inventory