A company has three product lines, one of which reflects the following results. Sales $170,000; Variable expenses $100,000; Fixed expenses $110,000; Net loss $40,000 If the product line is eliminated, 60% of the fixed expenses can be eliminated and the other 40% will be rented for $10,000 per period. If management decides to eliminate this product line, how much will the company's net income increase or decrease by