A company received an offer to sell 20,000 units of its product to an exporter for $22 per unit. The normal sales price for this product is $40 per unit. For this product at the $22 sales price, variable costs will be $16.80 per unit. Fixed costs will not be affected by accepting the offer, but an export tax of 10% of the sales price will be assessed for each unit exported, and shipping costs for the 20,000 units will be $36,000.

Calculate the total effect on net income resulting from acceptance of the offer.