If the new product is added next year, the financial advantage (disadvantage) resulting from this decision would be:

A) $325,000
B) $200,000
C) $145,000
D) $135,000

The financial advantage resulting from adding the new product next year can be calculated as follows:
Expected revenue from new product = $500,000
Expected cost of goods sold and operating expenses = $230,000
Expected net income = $270,000
However, since there is a one-time cost of $135,000 to introduce the new product, the overall financial advantage is reduced to $135,000 ($270,000 - $135,000). Therefore, the best choice would be to add the new product next year, as it would result in a financial advantage of $135,000.