Fabio Corporation is considering eliminating a department that has a contribution margin of $26,000 and $74,000 in fixed costs. Of the fixed costs, $18,000 cannot be avoided. The effect of eliminating this department on Fabio's overall net operating income would be:

A.a decrease of $48,000.

B.an increase of $30,000.

C.an increase of $48,000.

D.a decrease of $30,000.