The correct answer is $\boxed{\text{B) }-\$2000}$.
Overallocated indirect costs are the indirect costs that are allocated to products or services in excess of the actual indirect costs incurred. In this case, the actual indirect costs incurred are $\$25,000$ and the indirect costs allocated are $\$23,000$. Therefore, the overallocated indirect costs are $\$25,000 – \$23,000 = -\$2,000$.
Option A is incorrect because it is the amount of underallocated indirect costs. Underallocated indirect costs are the indirect costs that are allocated to products or services in less than the actual indirect costs incurred.
Option C is incorrect because it is the amount of indirect costs incurred.
Option D is incorrect because it is the amount of indirect costs allocated.