Stryker Industries received an offer from an exporter for 20,000 units of product at $17 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data is available:

Domestic unit sales price	$23
Unit manufacturing costs:
Variable	13
Fixed	3

What is the amount of income or loss from acceptance of the offer?

a.$340,000

b.$460,000

c.$260,000

d.$80,000