18...PharoahCorporation makes mattresses in three sizes: twin, queen and king. Twin mattresses have shown a loss for several years, similar to the operating loss shown below:

Twin Queen King

^{Sales$156000 $256000 $286000}

^{Variable costs78000 153000 190000}

^{Contribution margin78000 103000 96000}

^{Fixed costs86000 86000 86000}

^{Operating income($8000) $17000 $10000}

None of the fixed costs are avoidable. What will be the total operating income for the corporation if twin mattresses are discontinued?

a..$27000profit

b..$105000profit

c...$59000loss

d...$24000loss