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 $470000 $340000 $66000 $876000 Variable expenses 360000 160000 58000 578000 Contribution margin 110000 180000 8000 298000 Fixed expenses 75000 35000 22000 132000 Net income (loss) $35000 $ 145000 $(14000) $166000 Assume all of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped?