Sheridan Company produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows: Wood Aluminum Hard Rubber Total Sales $440000 $140000 $65000 $645000 Variable expenses 295000 80000 58000 433000 Contribution margin 145000 60000 7000 212000 Fixed expenses 75000 35000 22000 132000 Net income (loss) $70000 $ 25000 $(15000) $80000 Assume none of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped? $73000 $135000 $80000 $95000