The condensed income statement for Product X for the past year is presented as follows:

	Product X
Sales	$220,000
Less variable
costs	190,000
Contribution
margin	$ 30,000
Less fixed costs:
Direct	10,000
Indirect (Allocated)	40,000
Income (loss)
from operations	$(20,000)
	========

Management is considering the discontinuance of the manufacture and sale of Product X at the beginning of the current year. The discontinuance would have no effect on the total fixed costs and expenses or on the sales of other products produced by the company. What is the amount of change in net income for the current year that will result from the discontinuance of Product X?

	a.	$20,000 increase
	b.	$30,000 decrease
	c.	$20,000 decrease
	d.	$30,000 increase