Chang Industries has 2,000 defective units of product that have already cost $14 each to produce. A salvage company will purchase the defective units as they are for $6 each. Chang's production manager reports that the defects can be corrected for $6 per unit, enabling them to be sold at their regular market price of $21. The incremental income or loss on reworking the units is:

a. $20,000 income.

b. $18,000 income.

c. $30,000 income.

d. $12,000 loss.

e. $32,000 loss.

f. $32,000 income.