14. The condensed income statement for a business for the past year is presented as follows:

	Product
	F	G	H	Total
Sales	$300,000	$220,000	$340,000	$860,000
Less variable costs	180,000	190,000	220,000	590,000
Contribution margin	$120,000	$ 30,000	$120,000	$270,000
Less fixed costs	50,000	50,000	40,000	140,000
Income (loss) from oper.	$ 70,000	$ (20,000)	$ 80,000	$130,000

Management is considering the discontinuance of the manufacture and sale of Product G at the beginning of the current year. All the variable costs are avoidable costs. The discontinuance would have no effect on the total fixed costs and expenses or on the sales of Products F and H. What is the amount of change in net income for the current year that will result from the discontinuance of Product G?

$20,000 decrease c. $20,000 increase

$30,000 decrease d. $30,000 increase