Canyon Trails is studying whether to outsource its Human Resources $($H$/$R$)$ activities. Salaried professionals who eam $\backslash (\backslash$$ $440,000\backslash )$ would be terminated; in contrast, administrative assistants who earn $\backslash (\backslash$$ $143,000\backslash )$ would be transferred elsewhere in the organization. Miscellaneous departmental overhead fe$.9.$ supplies, copy charges, overnight delivery$)$ is expected to decrease by $\backslash (\backslash$$ $39,000\backslash ),$ and $\backslash (\backslash$$ $25,000\backslash )$ 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 $\backslash (\backslash$$ $460,000\backslash ),$ how much would the company benefit by outsourcing? Musiple Choice $\backslash (\backslash$$ $196\mathrm{.}000\backslash ).\backslash (\backslash$$ $53,000\backslash ).\backslash (\backslash$$ $162\mathrm{.}000\backslash )$