After Introducing the Product,the Company Finds That It Has Excess

After introducing the product,the company finds that it has excess capacity.A foreign dealer has offered to purchase 5,000 units of the product at a special price of $21 per unit.This sale would not disturb regular business.If the special price is accepted on the 5,000 units,the effect on total net income for the year should be:

A) $45,000 increase
B) $30,000 increase
C) $5,000 increase
D) $26,250 decrease