Following the the data for Segment A

Sales: $225,000 Variable Expenses: $135,000 Contribution Margin: $90,000 Fixed Expenses- Advertising Traceable: $20,000 Salaries of Product Line Managers: $80,000 Depreciation of Special Equipment: $10,000 Allocated Common Expenses: $10,000 Total Fixed Expenses: $120,000 Operating Income (Loss): (30,000) Required: Should the Segment be closed? Show calculations.