A company has three product lines, one of which reflects the following results: Sales $235,000 Variable expenses Contribution 160,000 75,000 margin Fixed expenses 120,000 Net loss ($45,000) If this product line is eliminated, 30% of the fixed expenses can be eliminated and the other 70% will be allocated to other product lines. If management decides to eliminate this product line, the company's net income will: Decrease by $39,000 Decrease by $36,000 Decrease by $9,000 Increase by $45,000 Increase by $9,000