During 2016, the Beach Restaurant had sales revenues and food costs of $730,000 and $515,000, respectively. During 2017, Beach plans to introduce a new menu item that is expected to increase sales revenues by $105,000 and food costs by $47,000. Assuming no changes are expected for the other food items, operating profits for 2017 are expected to increase by:

a) $273,000

b) $47,000

c) $105,000

d) $58,000