$(15)$ Saturn Industries has three product lines. Management is concerned about the Jupiter product line, which experienced an operating loss of $$(40,000)$ last year as result of sales of $$240,000,$ variable expenses of $$150,000,$ and fixed expenses of $$130,000.$ If this product line is eliminated, $60\%$ of the fixed expenses can be eliminated, but the remaining $40\%$ will have to be allocated to other product lines. If management decides to eliminate this product line, the company's net income will

A$)$ increase by $$40,000.$

B$)$ decrease by $$90,000.$

C$)$ decrease by $$12,000.$

D$)$ increase by $$12,000.$