ones Inc. is considering dropping its specialty product line and has assembled the following information:

Sales	$220,000
Variable costs	125,000
Contribution margin	95,000
Less: Fixed costs	116,000
Net loss	($21,000)

$33,000 of the fixed costs is for depreciation on equipment that can be used for other products. What is the benefit or loss of keeping the specialty product line?

a.$12,000

b.$(21,000)

c.$(54,000)

d.$54,000