Surrell Inc. owns $30\%$ of the outstanding voting common stock of Vicker Co$.$ and has the ability to significantly influence the investee's operations and decision$-$making. On January $1,2015,$ the balance in the Investment in Vicker Co$.$ account was $$402,000.$ Amortization associated with this acquisition is $$9,558$ per year. During $2020,$ Vicker earned an income of $$108,000$ and paid cash dividends of $$36,000.$ Previously in $2019,$ Vicker had sold inventory costing $$28,800$ to Surrell for $$48,000.$ All but $25\%$ of this merchandise was consumed by Surrell during $2020.$ The remainder was used during the first few weeks of $2020.$ Additional sales were made to Surrell in $2020$; inventory costing $$33,600$ was transferred at a price of $$60,000.$ Of this total, $40\%$ was not consumed until $2021.$

What amount of equity income would Surrell have recognized in $2021$ from its ownership interest in Vicker?

A$.$ $$9,936$

B$.$ $$24,840$

C$.$ $$19,872$

D$.$ $$21,114$

E$.$ $$17,082$