Question 9 on pilot paper??

A company’s income statement for the year ended 31 December 20X5 showed a net profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to the motor expenses account. It is the company’s policy to depreciate motor vans at 25 percent per year on the straight-line basis, with a full year’s charge in the year of acquisition.

What would the net profit be after adjusting for this error?

The answer they give is C: 83,600 +18,000 – (18,000*25%) = 97,100.

This confused me, why is the asset value added to the Net profit before the depreciation expense is subtracted?

Can anyone answer?

Thanks,
Roisin