Canyon Trails is studying whether to outsource its Human Resources $($H$/$R$)$ activities. Salaried professionals who earn $$410,000$ would be terminated; in contrast, administrative assistants who earn $$131,000$ would be transferred elsewhere in the organization. Miscellaneous departmental overhead $($e$.$g$.,$ supplies, copy charges, overnight delivery$)$ is expected to decrease by $$32,000,$ and $$21,000$ of corporate overhead, previously allocated to Human Resources, would be picked up by other departments. If Canyon Trails can secure needed H$/$R services locally for $$430,000,$ how much would the company benefit by outsourcing?

Multiple Choice

Nothing, as it would be cheaper to keep the department open.

$$43,000.$

$$174,000.$

$$12,000$

$$ $$143,000.$