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 $500,000200,00065,000765,000$

Variable expenses $325,000140,00058,000523,000$

Contribution margin $175,00060,0007,000242,000$

Fixed expenses $75,00035,00022,000132,000$

Net income $($loss$)100,00025,000(15,000)110,000$

Assume none of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped?

a$.125,000$

b$.103,000$

c$.105,000$

d$.140,000$