Stratford Limited has three separate business units: heating, ventilation, and plumbing. The combined income statement for the year ending December 31, 2020 is shown below:

Stratford's CEO is considering dropping the Heating business unit due to it's continued losses. If this business unit is dropped, the company will continue to incur $800 of its general admin costs and will also keep its capital assets, so depreciation will continue to be expensed.

Required: Should Stratford drop the heating business unit?