Bowen Industries produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows: Continue or Eliminate Wood Aluminum Hard Rubber Total Sales $450,000 $150,000 $65,000 $665,000 Variable $300,000 $90,000 $58,000 $448,000 Costs Contribution $150,000 $60,000 $7,000 $217,000 Margin Fixed Costs $75,000 $35,000 $22,000 $132,000 Net Income $75,000 $25,000 $(15,000) $85,000 (Loss) Due to the net loss from hard rubber line, the company is considering to drop the hard rubber line. Assume none of the fixed expenses for the hard rubber line are avoidable. What will be total net income (loss) if the line is dropped?