Test Company reported the following segmented operating results for the most recent period.

	Segment A	Segment B	Total
Sales	$500,000	$350,000	$850,000
Variable expenses	200,000	250,000	450,000
Contribution margin	300,000	100,000	400,000
Direct fixed expenses	160,000	195,000	355,000
Segment margin	$140,000	$(95,000)	45,000
Common fixed expenses			60,000
Operating income (loss)			$(15,000)

Test Company management is considering dropping Segment B. If Segment B is dropped, all of the direct fixed expenses will be eliminated.

Assume that Segment A and Segment B are complements. If Test Company drops Segment B, sales of Segment A will decrease by 10%.

Determine the amount that operating income (loss) that would be earned if Test Company drops Segment B.