Carns Company is considering eliminating its Small Tools Division, which reported a loss for the prior year of $285,000 as shown below. Segment Income (Loss) Sales $ 1,510,000 Variable costs Contribution margin 1,375,000 135,000 420,000 $ (285,000) Fixed costs Income (loss) If the Small Tools Division is dropped, all of its variable costs are avoidable, and $126,000 of its fixed costs are avoidable. The impact on Carns's income from eliminating the Small Tools Division would be