Bass Corp currently uses a manufacturing facility costing $460,000 per year; 82% of the facility's capacity is currently being used. A startup business has proposed a plan that would utilize the other 18% of the facility and increase the overall costs of maintaining the space by 99%. If the incremental method were used, what amount of cost would be allocated to the startup business?

A. 41,400

B. 67,896

C. 90,252

D. 75,348