Kobe Company has manufactured $200$ partially finished cabinets at a cost of $$120,000.$ These can be sold as is for $$145,000.$ Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $$28,000,$ and the finished cabinets could be sold for $$192,000.$ If Kobe Company processes the cabinets further, incremental income$/($loss$)$ would be $?$