Chang Industries has 2,600 defective units of product that have already cost $14.60 each to produce. A salvage company will purchase the defective units as they are for $5.60 each. Chang's production manager reports that the defects can be corrected for $5.40 per unit, enabling them to be sold at their regular market price of $22.20. The incremental income or loss on reworking the units is:

A. $14,040 loss.

B. $29,120 income.

C. $43,680 income.

D. $29,120 loss.

E. $43,160 income.