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	$	82,000
Supervisory salaries		174,000
Allocation of companywide facility-level costs		54,000
Original cost of building		115,000
Book value of building		63,000
Market value of building		84,000
Maintenance costs on equipment		75,000
Real estate taxes on building		6,000

Required:

Determine the amount of avoidable cost associated with the segment.