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Answer (B) is correct . The additional annual income (loss) from using the lockbox service is the excess (deficit) of interest earned on the accelerated deposits over (under) the cost of the service. If the plan is adopted, the company’s average cash balance will increase by $600,000 ($150,000 × 4 days). Benefit (loss) = Interest earned – Cost = ($600,000 × 4%) – ($2,500 × 12 months) = $24,000 – $30,000 = $(6,000)

Answer (A) is incorrect because This figure results from reversing the subtraction of the cost of the lockbox.
Answer (C) is incorrect because The loss is $6,000, the difference between the $24,000 of additional interest revenue and the $30,000 total service charge.
Answer (D) is incorrect because The loss is $6,000, the difference between the $24,000 of additional interest revenue and the $30,000 total service charge.