20. The condensed income statement for a business for the past year is as follows: Product Green Blue Sales $ 750,000 $ 550,000 Less variable costs 400.000 380.000 Contribution margin $ 350,000 $170,000 Less fixed costs 240.000 100.000 Income (loss) from operations $ 110.000 $70,000 Management is considering the discontinuance of the manufacture and sale of Blue at the beginning of the current year. The discontinuance would have no effect on the total fixed costs and expenses or on the sales of Green. What is the amount of change in net income for the current year that will result from the discontinuance of Blue? $40,000 decrease $70,000 decrease $170,000 decrease $180,000 decrease