A portion of the divisional income statement for the year just ended is presented below in condensed form.

Department B

Net Sales $250,000

Cost of Goods $190,000

Gross profit $60,000

Operating Expenses $90,000

Loss from operation $(30,000)

The operating expenses of Department B include $ 40,000 for direct expenses.

It is estimated that hte discontinuane of Department B would not have affected the sales of the other Departments nor reduce the indirect expenses of the business. Assuming the accuracy of these estimates, determine the effect on he income from operations of hte business if Department B had been discontinued