Lily, Inc., manufactures golf clubs in three models. For the year, the Big Bart line has a net loss of $5,000 from sales $200,000, variable costs $176,000, and fixed costs $29,000. If the Big Bart line is eliminated, $20,400 of fixed costs will remain. Show the calculations of an analysis showing whether the Big Bart line should be eliminated. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)