Answer: Option D
Explanation: Incremental earnings are the reference point to any income-producing initiative to be evaluated as they measure the effect on earnings of a contract.
Incremental earnings refer to the sums a company wants to improve its profits as a result for an investment strategy— for instance, purchasing a line of business or product, or beginning a project.
In simple words, Incremental earnings can be best described as the extent for which the profits of a business increases as a consequence of such transactions, such as new items to be sold. Thus, from the above we can conclude that the correct option is D.