Product line Operations of Borderland Oil Drilling Services are separated into two geographical divisions: United States and Mexico. The operating results of each division for the year are as follows:

	United States	Mexico	Total
Sales	$10,080,000	$5,040,000	$15,120,000
Variable costs	(6,636,000)	(2,923,200)	(9,559,200)
Contribution margin	$3,444,000	$2,116,800	$5,560,800
Direct fixed costs	(1,120,000)	(686,000)	(1,806,000)
Segment margin	$2,324,000	$1,430,800	$3,754,800
Corporate fixed costs	(2,660,000)	(1,246,000)	(3,906,000)
Operating income (loss)	$(336,000)	$184,800	$(151,200)

Corporate fixed costs are allocated to the divisions based on relative sales. Assume that all of a divisions direct fixed costs could be avoided by eliminating that division. Because the U.S. division is operating at a loss, Borderlands president is considering eliminating it. a. If the U.S. division had been eliminated at the beginning of the year, what would have been Borderlands pre-tax income? $