Soar Incorporated is considering eliminating its mountain bike division, which reported a loss for the recent year of $4,000 as shown below.

Sales $ 1,075,000

Variable costs 870,000

Contribution margin 205,000

Fixed costs 209,000

Income (loss) $ (4,000)

If the mountain bike division is dropped, all $870,000 of its variable costs are avoidable, and $62,700 of its fixed costs are avoidable. The impact on income for eliminating this business segment would be: