ABC Company has 3 divisions: X, Y, and Z . Division X's income statement shows the following for the year ended December 31: Sales $1,000,000; Cost of Goods Sold $800,000; Gross Profit $200,000; Selling expenses $100,000; Administrative expenses $250,000; Net Loss $150,000. Cost of goods sold is 75 percent variable and 25 percent fixed. Of the fixed costs, 60 percent are avoidable if Division X were eliminated. Of the administrative expenses, 90 percent are applied from corporate costs. If Division X were eliminated, ABC's income would a) increase by $150,000; b) decrease by $75,000; c) decrease by $155,000 or d) decrease by $215,000