Moonland Company's Income Statement Contained the Following Errors: Ending Inventory

Moonland Company's income statement contained the following errors: Ending inventory, December 31, 2009, understated by $6,000
Depreciation expense for 2009 overstated by $1,000
What is the effect of the errors on 2009 net income before taxes?

A) Overstated by $5,000.
B) Understated by $5,000.
C) Understated by $7,000.
D) Overstated by $7,000.