Ahngram Corp. has 1,000 defective units of a product that cost $2.70 per unit in direct costs and $5.80 per unit in indirect cost when produced last year. The units can be sold as scrap for $3.30 per unit or reworked at an additional cost of $2.40 and sold at full price of $9.90. The incremental net income (loss) from the choice of reworking the units would be

A. $4,800 B. $0 C. ($1,800) D. $300 E. $1,800