Marigold Corp. produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows:

	Wood		Aluminum		Hard Rubber		Total
Sales	$560000		$260000		$70000		$890000
Variable expenses	390000		140000		58000		588000
Contribution margin	170000		120000		12000		302000
Fixed expenses	75000		35000		22000		132000
Net income (loss)	$95000		$ 85000		$(10000)		$170000

Assume all of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped?

a. $140000

b. $158000

c. $170000

d. $180000