6 Abel Company produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows: Segmented Wood Aluminum Hard Rubber Total Sales $500,000 $200,000 $65,000 $765,000 Variable expenses 325,000 140,000 58,000 Fixed expenses 75,000 35,000 Net income (loss) $100,000 25,000 523,000 22,000 132,000 S(15,000) $110,000 Assume 50% of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped