An outside supplier has offered to make the item at $$6\mathrm{.}40$ a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $$168000.$ No fixed costs are avoidable. The net increase $($decrease$)$ in the net income as a result of accepting the supplier's offer is

$$638000.$

$$92000.$

$$223000.$

$$(113000).$