Management is considering the discontinuance of the manufacture and sale of Product T at the beginning of the current year. The discontinuance would have no effect on the total fixed costs and expenses or on the sales of Product U. What is the amount of change in net income for the current year that will result from the discontinuance of Product T? The condensed income statement of Hayden Corp. for the past year is as follows: Product 1 U Sales $680,000 $320.000 Costs: Variable costs S540 000 $220.000 Fixed cuts 145.000 40.000 Total costs S685.000 $260.000 Income (losa) Sl 5.000 S160.000 Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a $140,000 increase b $5,000 increase $5,000 decrease d $140,000 decrease