Blossom Inc. manufactures golf clubs in three models. For the year, the Steering line has a net loss of $2,600 from sales of $227,000, variable costs of $204,300, and fixed costs of $25,300. If the Steering line is eliminated, $15,700 of fixed costs will remain. Prepare an analysis showing whether the Steering line should be eliminated. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. 15,000 or parenthesis, e.g. (15,000)