Ramos Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold.

Advertising expense	$	84,000
Supervisory salaries		171,000
Allocation of companywide facility-level costs		54,000
Original cost of building		128,000
Book value of building		66,000
Market value of building		94,000
Maintenance costs on equipment		72,000
Real estate taxes on building		11,000

Required

Based on this information, determine the amount of avoidable cost associated with the segment.