Operating results for Division A of Alpha Company during $2019$ are as follows:

Sales $$560,000$

Cost of goods sold $347,200$

Gross profit $212,800$

Direct expenses $37,800$

Common expenses $63,000$

Total expenses $100,800$

Net income $$112,000$

If Division A would maintain the same quantity of product sold while raising selling prices by $7\mathrm{.}000000000000001\%$ and making additional advertising expenditures of $$42,000,$ what would be the effect on the Division$$s net income? $($Ignore income taxes in your calculations.$)$

Select one:

a$.$ Net income would decrease by $$2,800$

b$.$ Net income would increase by $$39,200$

c$.$ Net income would decrease by $$39,200$

d$.$ Net income would increase by $$2,800$

e$.$ Net income would increase by $$42,000$