Kappa Company is deciding whether or not to drop one of its production departments, currently reporting a $30,000 loss. The loss consists of an $80,000 contribution margin and fixed expenses of $110,000. If the department is dropped, $35,000 of the fixed expenses would be eliminated. The financial advantage (disadvantage) to Kappa of dropping the department is:

a		$ 35,000
b		($45,000)
c		($ 5,000)
d		$ 30,000