**Answer:**

If the company chooses to buy the wheels, income will increase by $69,000.

**Explanation:**

<u>**First, we need to calculate the total relevant cost of production:**</u>

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**Relevant cost of production:**

**Total cost= direct material + direct labor + avoidable overhead**

Total cost= 36,000 + 54,000 + (27,000 + 45,000)

Total cost= $162,000

<u>**Now, the total cost of buying the wheels:**</u>

Total cost= 180,000*0.8 - 51,000= $93,000

Difference= 93,000 - 162,000= -$69,000

If the company chooses to buy the wheels, income will increase by $69,000.