Jupiter Corp. owns material that originally cost $50,000. It can be sold "as is" for $24,600, but if processed at a cost of $3,200, it could be sold for $26,000. The incremental effect on the company's overall profit of processing and selling the material rather than selling it "as is" would be:
A. $22,800
B. -$1,800
C. -$3,200
D. -$7,600