A company has three product lines, one of which reflects the following results: $235,000 160,000 Sales Variable expenses Contribution margin Fixed expenses Net loss 75,000 120,000 ($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 O Decrease by $36,000 Increase by $9,000 Decrease by $9,000 Increase by $45,000