Adams Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold.

Advertising expense	$	97,000
Supervisory salaries		176,000
Allocation of companywide facility-level costs		58,000
Original cost of building		121,000
Book value of building		57,000
Market value of building		88,000
Maintenance costs on equipment		76,000
Real estate taxes on building		11,000

Required Determine the amount of avoidable cost associated with the segment.