Gion Company is considering eliminating its Windows division, which reported a loss for the prior year of $$85,000$ as shown below.

Segment Income $($Loss$)$

Sales $ $1,110,000$

Variable costs $975,000$

Contribution margin $135,000$

Fixed costs $220,000$

Income $($loss$)$ $ $(85,000)$

If the Windows division is dropped, all of its variable costs are avoidable, and $$143,000$ of its fixed costs are avoidable. The impact on Gion$$s operating income from eliminating this business segment would be:

Select one:

a$.$ $$8,000$ increase

b$.$ $$143,000$ increase

c$.$ $$143,000$ decrease

d$.$ $$7,200$ decrease

e$.$ $$8,000$ decrease