Product

	Wham	Blam
sales	300,000	200,000
less variable cost	180,000	130,000
contribution margin	120,000	70,000
less Fixed cost	90,000	60,000
Income (loss) from operations	30,000	10,000

Management is considering the discontinuance of the manufacture and sale of Blam at the beginning of the current year. The discontinuance would have no effect on the total fixed costs and expenses or on the sales of Wham

What is the amount of change in net income for the current year that will result from the discontinuance of Blam?