Gonzales Company currently uses maximum trade credit by not taking discounts on its purchases. The standard industry credit terms offered by all its suppliers are $2/10,$ net $30$ days, and the firm pays on time. The new CFO is considering borrowing from its bank, using short$-$term notes payable, and then taking discounts. The firm wants to determine the effect of this policy change on its net income. Its net purchases are $$12,360$ per day, using a $365-$day year. The interest rate on the notes payable is $10\%,$ and the tax rate is $40\%.$ If the firm implements the plan, what is the expected change in net income? Do not round intermediate calculations.

a$.$ $$67,349$

b$.$ $$92,069$

c$.$ $$24,720$

d$.$ $$40,410$

e$.$ $$70,074$