Ivanhoe Inc. manufactures golf clubs in three models. For the year, the Duffy Dog line has a net loss of $$8,000$ from sales of $$242,000,$ variable costs of $$217,800,$ and fixed costs of $$32,200.$ If the Duffy Dog line is eliminated, $$15,100$ of fixed costs will remain.

Prepare an analysis showing whether the Duffy Dog line should be eliminated. $($If an amount reduces the net income then enter with a negative sign preceding the number e$.$g$.-15,000$ or parenthesis, e$.$g$.(15,000).)$