Micro Corp currently has two divisions which had the following operating results for last year:

Division ADivision BSales$600,000$350,000Variablecosts__250,000__220,000Contributionmargin$350,000$130,000Traceable fixedcosts160,000100,000Allocated common fixed costs___80,000___55,000Net operating income(loss)$110,000$(25,000)

Because Division B sustained a net operating loss, the president of Micro is considering eliminating the division. All of Division B's traceable fixed costs could be avoided if the division was eliminated, while none of the allocated common fixed costs could be avoided. The financial advantage (disadvantage) of eliminating Division B is:

a.$25,000

b.($30,000)

c.$45,000

d.($55,000)