A company is considering the discontinuation of one of its product lines. The product line has a contribution margin of $17,000 and fixed costs of $32,000. $14,000 of these fixed costs cannot be eliminated if the product line is dropped. The impact on the net income of the company of dropping the line would be an:

		a. decrease of $18,000
		b. increase of $15,000
		c. decrease of $ 1,000
		d. increase of $ 1,000