Specific Gas Appliances Inc. has three divisions, each producing one type of appliance. The company's income tax rate is 40%. The following segmented income statement has been prepared for the current year. Sales Variable costs Contribution margin Fixed direct costs Segment margin Indirect fixed costs Income before income taxes Income taxes Net income Stoves $120,000 35,000 85,000 18,000 67,000 Refrigerators $350,000 175,000 175,000 25,000 150,000 Dishwashers $980,000 700,000 280,000 190,000 90,000 Total $1,450,000 910,000 540,000 233,000 307,000 265,000 42,000 16,800 $25,200 Assume revenue and costs will be stable in the next year. A six-month, $100,000 advertising campaign can be undertaken in the next fiscal year at only one division. It is estimated that the campaign would increase revenue for the chosen division by $180,000. What should management do? Consider income tax implications. Ignore time value of money considerations