Granfield Company is considering eliminating its backpack division, which reported a loss for the recent year of $$52,000$ as shown below.

Segment Income $($Loss$)$

Sales $ $1,000,000$

Variable costs $495,000$

Contribution margin $505,000$

Fixed costs $557,000$

Income $($loss$)$ $ $(52,000)$

If the backpack division is dropped, all $$495,000$ of its variable costs are avoidable, and $$222,800$ of its fixed costs are avoidable. The impact on Granfield$$s income from eliminating this business segment would be: