In 2020, the Allen Company had consulting revenues of $1,122,000 while operating costs were $690,000. In 2021, Allen will be introducing a new service that will generate $159,000 in sales revenues and $54,000 in operating costs. Assuming no changes are expected for the other services, the differential revenue for 2021 will be:

Multiple Choice

• $432,000.

• $159,000.

• $105,000.

• $54,000.