Final answer:
A special order can create an advantage for a business by generating additional profits and attracting new business while utilizing spare capacity to absorb excess costs.
Step-by-step explanation:
The question asks about the advantages of a special order in a business context. The most relevant advantage among the options provided is that special orders can lead to the generation of additional profits. When a company takes on a special order, it usually means that they are providing a product or service tailored to a specific customer's needs, which can often be priced at a premium. This customized approach can not only increase the firm's profits but also potentially attract new business through demonstrating their capability to meet unique customer demands. Special orders can also help in absorbing excess costs, especially if the company can use spare capacity without incurring significant additional fixed costs.