I need the correct answer to this general accounting problem using the standard accounting approach.

For a recent reporting period, the balance sheet of Target Corporation showed accrued expenses of $980 million. The company also reported income before income taxes of $965 million for the same period. Suppose the adjusting entry for the $980 million accrued expenses was not recorded at the end of the reporting period. What would have been the actual income (loss) before income taxes if the accrued expenses were properly recorded? a) $5 million loss b) $15 million loss c) $10 million loss d) $20 million loss