Market Incorporated has two divisions, Talbot and Heather. The following is the income statement for the past month:

	Talbot	Heather	Total
Sales revenue	$ 348,600	$ 232,400	$ 581,000
Variable costs	290,900	58,100	349,000
Contribution or segment margin*	$ 57,700	$ 174,300	$ 232,000
Common fixed costs (allocated)	129,840	86,560	216,400
Net operating income (loss)	$ (72,140)	$ 87,740	$ 15,600

*Note that there are no direct fixed costs.

What would Market's income (loss) be if the Talbot Division was dropped and all common fixed costs are unavoidable?

Multiple Choice

$72,140 loss

$42,100 loss

$87,740 profit

$232,000 profit