JC & Co's CM Ratio was calculated as $36\%$ based on its current cost structure. Fixed expenses were estimated to be $$51,500$ during the year and Net Operating Income Is estimated at $$73,060.$ By what amount can management estimate Net Income will increase by$,$ if Sales increase by $$45,000?$

A$.$

B$.$

C$.$

D$.$

$$89,260$

$$118,060$

$$16,200$

$$6,500$