he Buchanan Company has two divisions - East and West. The divisions have the following revenues and expenses:

East West

Sales..................................................... $720,000........$350,000

Variable costs ...................................... .$370,000........$240,000

Direct fixed costs .................................. $130,000..........$80,000

Allocated or indirect fixed costs ............ $100,000......... $50,000

Net Income (loss).................................. $120,000....... ($20,000)

The management at Buchanan is pondering the elimination of the West division. Given this data, what would be the overall company net income if the West division was eliminated?