Abel Company produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows: Wood Aluminum Hard Rubber Total Sales $500,000 $200,000 $65,000 $765,000 Variable expenses 325.000 140,000 58.000 523.000 Contribution margin 175,000 60,000 7.000 242,000 Fixed expenses 75.000 35.000 22.000 132.000 Net income (loss) $100.000 $ 25.000 $(15.000) $110.000 Assume none of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped? O A. $140,000 O B. $105,000 OC. $125,000 O D. $103.000 D