Tuna Co. purchased a building in 2015 for $650,000 and debited an asset called "Buildings" for the entire amount. The company never depreciated the building although it had a useful life of 15 years. At the end of 2015, this action will cause:

A. Net income to be understated.

B. Net income to be overstated.

C. Net income will not be affected.

D. Total assets will be understated.

B