The tolar company has 400 boards which become out of date and carried in inventory at the total cost of 26800. The board can be reworked and update at a cost of 10000 and sell for 30000. As an alternative, the company can sell these board to an outside buyer for 11200if the company choose reworked and updated rather than sell for outside buyers, the advantage or disadvantage for the company is?

A. 8800 advantage B. 18000 disadvantage C.20000 advantage D. 8000 disadvantage