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

Howard Jones Total

Sales revenue $ $834,000$ $ $625,500$ $ $1,459,500$

Variable costs $417,000500,400917,400$

Contribution margin $ $417,000$ $ $125,100$ $ $542,100$

Direct fixed costs $208,500104,250312,750$

Segment margin $ $208,500$ $ $20,850$ $ $229,350$

Fixed costs $($allocated$)156,375156,375312,750$

Net operating income $($loss$)$ $ $52,125$ $ $(135,525)$ $ $(83,400)$

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

Multiple Choice

$$83,400$ loss

$$104,250$ loss

$$52,125$ profit

$$72,975$ profit