Lusk Corporation produces and sells $15,100$ units of Product X each month. The selling price of Product X is $$21$ per unit, and variable expenses are $$15$ per unit. A study has been made concerning whether Product X should be discontinued. The study shows that $$72,000$ of the $$101,000$ in monthly fixed expenses charged to Product X would not be avoidable even if the product was discontinued. If Product X is discontinued, the monthly financial advantage $($disadvantage$)$ for the company of eliminating this product should be: a$.$ $$39,400$O b$.($$$39,400)$c$.($$$61,600)$ d$.$ $$10,400$