Davenport Incorporated has two divisions, Howard and Jones. The following is the segmented income statement for the past month:

	Howard	Jones	Total
Sales revenue	$ 832,000	$ 624,000	$ 1,456,000
Variable costs	416,000	499,200	915,200
Contribution margin	$ 416,000	$ 124,800	$ 540,800
Direct fixed costs	208,000	104,000	312,000
Segment margin	$ 208,000	$ 20,800	$ 228,800
Fixed costs (allocated)	156,000	156,000	312,000
Net operating income (loss)	$ 52,000	$ (135,200)	$ (83,200)

What would Davenport's income (loss) be if the Jones Division was dropped?