Bramble Inc. manufactures golf clubs in three models. For the year, the Lawn line has a net loss of $18,500 from sales of $208,000, variable costs of $187,200, and fixed costs of $39,300. If the Lawn line is eliminated, $20,600 of fixed costs will remain. Prepare an analysis showing whether the Lawn 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)