Gion Company is considering eliminating its windows division, which reported an operating loss for the recent year of $112,000. Division sales for the year were $1,180,000 and its variable costs were $1,045,000. The fixed costs of the division were $255,000. If the windows division is dropped, 60% of the fixed costs allocated to it could be eliminated. The impact on Gion's operating income from eliminating this business segment would be:

A. $153,000 decrease

B. $153,000 increase

C. $38,550 decrease

D. $18,000 increase

E. $18,000 decrease