Salem Broom Company is considering dropping their mop line of business, due to a slump in sales. In order to evaluate this decision they are preparing a continue or discontinue differential analysis. They have collected the following relevant costs and revenues in manufacturing the mops: Total Variable Costs are $89,000, Total Fixed Costs are $37,000, and Revenues from the mop line are $120,000. Which of the following will happen if Salem Broom discontinues selling their mops? a.) Salem will gain $89,000 in profit 

b.) Salem will gain $37,000 in profit 

c.) Salem will lose $120,000 in profit 

d.) Salem will lose $31,000 in profit