Graham Corporation has $1,000$ cartons of oranges that were harvested at a cost of $$29,600.$ The oranges can be sold as is for $$35,120.$ The oranges can be processed further into orange juice at an additional cost of $$12,900$ and be sold at a price of $$51,600.$ The incremental income $($loss$)$ from processing the oranges into orange juice would be:

a$.$$$16,480.$

b$.$$$(16,480).$

c$.$$$(3,580).$

d$.$$$3,580.$

e$.$$$38,700.$