Pool Company's variable costs are 36% of sales revenue. Pool is contemplating an advertising campaign that will cost $20,000 based on a fixed fee. If sales are expected toincrease by $80,000 as a result of the new advertising campaign, the company's net income will increase by

A. $28,800

B. $64,000

C. $8,800

D. $31,200

E.None of the above