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

Talbot Heather Total

Sales revenue $ $262,500$ $ $262,500$ $ $525,000$

Variable costs $228,37565,625294,000$

Contribution or segment margin$*$Footnote asterisk $ $34,125$ $ $196,875$ $ $231,000$

Common fixed costs $($allocated$)101,450101,450202,900$

Net operating income $($loss$)$ $ $(67,325)$ $ $95,425$ $ $28,100$

$*$Footnote asteriskNote 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?