The net income answer provided last time I asked this was wrong. Please check the net income and show me how you got the answer. I don't understand how it is wrong.

James was a marketing major in college. He believes that sales volume can be increased only by intensive advertising and

promotional campaigns. He therefore proposed the following plan as an alternative to Mary's: $(1)$ increase unit variable selling

expenses to $$0\mathrm{.}550,(2)$ lower the unit selling price by $$0\mathrm{.}30,$ and $(3)$ increase fixed selling expenses by $$50,000.$ James quoted an

old marketing research report that said that sales volume would increase by $62\%$ if these changes were made.

Compute net income under James's proposal and the break$-$even point in sales dollars. $($Round intermediate calculations to $2$ decimal

places, e$.$g$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.2,520.)$

The condensed income statement for the Mary and James partnership for $2025$ is as follows.

Mary and James Company

Income Statement

For the Year Ended December $31,2025$

A cost behavior analysis indicates that $75\%$ of the cost of goods sold are variable and $40\%$ of the selling expenses are variable.

Administrative expenses are $$91,900$ fixed.