The Cook Company has two divisions: Eastern and Western. The divisions have the following revenues and expenses:

Eastern

Western

Sales

$550,000

$500,000

Variable Costs

$275,000

$200,000

Direct Fixed Costs

$180,000

$150,000

Allocated Corporate Costs

$170,000

$135,000

Operating Income (Loss)

($75,000)

$15,000

The management of Cook is considering the elimination of the Eastern Division. If the Eastern Division were eliminated, the direct fixed costs associated with this division could be avoided. However, corporate costs would still be $305,000 in total. Given these data, what would be the overall company's operating income (loss) if the Eastern Division were eliminated?

A.($155,000).

B.($75,000).

C.($60,000).

D.$15,000.