$(5\mathrm{.}5$ credits$)$ BNM Corporation is considering eliminating a department that has an annual contribution margin of $$24,000$ and $$76,000$ in annual fixed costs. Of the fixed costs, $$21,000$ cannot be avoided. The annual financial advantage $($disadvantage$)$ for the company of eliminating this department would be:

A$.$ $$52,000$

B$.$ $$31,000$

C$.($$$52,000)$

D$.($$$31,000)$