During the Audit of Montane Company's 2016 Financial Statements, the Auditors

During the audit of Montane Company's 2016 financial statements, the auditors discovered that the 2016 ending inventory had been overstated by $8,000 and that the 2016 beginning inventory was overstated by $5,000. Before the effect of these errors, 2016 pretax income had been computed as $100,000. What should be reported as the correct 2016 pretax income before taxes?

A) $113,000.
B) $87,000.
C) $105,000.
D) $97,000.