2. Tremaine Inc. has three product lines: A, B, and C. Sales Variable costs Contribution margin Fixed costs Net income $55,000 37,000 18,000 23,000 $(5.000 $90,000 40,000 50.000 20,000 $30,000 $95,000 45,000 50,000 30,000 $20,000 Total S240,000 122.000 118,000 73.000 $ 45,000 Management is considering dropping product line A. If it is discontinued, $14,000 of its fixed costs can be avoided. The discontinuation of product line A would: a decrease net income by $15,000. b. increase net income by $21,000. c. decrease net income by $4,000. d. increase net income by $4,000