Big Corporation currently operates two divisions that had operating results for calendar Year 1, as follows: West Division East Division Sales $900,000 $300,000 Variable costs (510,000) (230,000) Contribution margin 390,000 70,000 Fixed costs for the division (110,000) (50,000) Margin over attributable 280,000 20,000 Allocated corporate costs (135,000) (45,000) Operating income (loss) $145,000 $(25,000) Since the East Division also sustained an operating loss during Year 0, Big's president is considering the elimination of this division. The East Division fixed costs could be avoided if the division was eliminated. If the East Division had been eliminated on January 1, Year 1, Big Corporation's Year 1 operating income would have been