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Segment Income (Loss) Sales 1,330,000 Variable costs 1,195,000 Contribution margin 135,000 Fixed costs 240,000 Income ( ) () the Small Tools Division is dropped, all

Segment Income (Loss) Sales 1,330,000 Variable costs 1,195,000 Contribution margin 135,000 Fixed costs 240,000 Income ( ) () the Small Tools Division is dropped, all of its variable costs are avoidable, and $108,000 of its fixed costs are avoidable. The impact on Carns's income from eliminating the Small Tools Division would be

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