Elkhorn, Incorporated, which has excess capacity, received a special order for $4,200$ units at a price of $$15$ per unit. Currently, production and sales are anticipated to be $12,000$ units without considering the special order. Budget information for the current year follows.

Sales $ $228,000$

Less: Cost of Goods Sold $174,000$

Gross Margin $ $54,000$

Cost of goods sold includes $$30,000$ of fixed manufacturing cost. If the special order is accepted, the company's income will: