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 Hard Wood Aluminum Rubber $450,000 $150,000 $65,000 Total Sales $665,000 $300,000 $90,000 $58,000 $448,000 $150,000 $60,000 $7,000 $217,000 Variable Costs Contribution Margin Fixed Costs Net Income (Loss) $75,000 $35,000 $22,000 $132,000 $75,000 $25,000 $(15,000) $85,000 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? $100,000 $130,000 $90,000 $78,000