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Fanning Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold and the supervisor will be laid-off. Advertising expense Supervisory salaries Allocation of companywide facility-level costs Original cost of building Book value of building Market value of building ("Foregone benefit" if we keep the segment operating) Maintenance costs on equipment Real estate taxes on building $ 99,000 166,000 50,000 115,000 60,000 84,000 87,000 10,000 Required Applying "Relevant Information" rules, determine the avoidable (relevant) amount associated with eliminating the segment. Avoidable cost