The Garrison Company now has $12,000 of obsolete inventory in stock. This inventory could be sold for $5,000, or modified for $6,000 and sold for $15,000. The change in the company's net income resulting from modifying the inventory and then selling it as opposed to selling it as is would be:

$3,000 decrease

$7,000 increase

$4,000 decrease

$9,000 increase