Concord Corporation produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows: Wood Aluminum Hard Rubber Total Sales $560000 $260000 $65000 $885000 Variable expenses 340000 120000 58000 518000 Contribution margin 220000 140000 7000 367000 Fixed expenses 75000 35000 22000 132000 Net income (loss) $145000 $105000 $(15000) $235000 Assume none of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped? $140000 O $120000 O $228000 O $250000