Green Woods Sells Specialty Equipment for Mountain Climbers

Green Woods sells specialty equipment for mountain climbers.Its sales for last year included $238,000 of tents and $411,000 of climbing gear.For next year,management has decided to sell specialty sleeping bags also.As a result of this change,sales projections for next year are $264,000 of tents,$426,000 of climbing gear,and $51,000 of sleeping bags.How much of next year's sales are derived from the side effects of adding the new product to its sales offerings?

A) $0
B) $20,500
C) $41,000
D) $51,000
E) $82,000