Lara Ltd. has two locations. Below are the operating results for the last quarter: Sales revenue Variable costs Contribution Traceable fixed costs Allocated common fixed costs Net operating income (loss) Kinsale 600,000 250,000 350,000 160,000 80,000 110,000 Carrick 350,000 220,000 130,000 110,000 45,000 (25,000) As the Carrick location is sustaining a loss, the Managing Director is considering closing the Carrick location. If the Carrick location is closed all of the traceable fixed costs can be avoided but none of the common costs will be avoided. If the Carrick location is closed then Lara Ltd. will be: (a) 25,000 worse off (b) 25,000 better off (c) 20,000 worse off (d) 20,000 better off