Abba, Inc. is considering dropping a product line. During the prior year, the line had sales of $$207,000$ and a contribution margin of $$124,000.$ Fixed expenses consist of:

Salaries

$$60,000$

Rent

$50,000$

Advertising

$20,000$

Administrative

$35,000$

Total fixed expenses

$$165,000$

The product line manager's $$60,000$ salary is avoidable as is the $$20,000$ of advertising. Of the administrative expenses, $$10,000$ is avoidable. The rest are general allocated expenses that will not change if the product is dropped. The rent expense is allocated to product lines based on sales and represents a share of the total cost for the building. If this product line is dropped, overall net operating income will Blank$\_\_\_\_\_\_.$