The spring water corporation has two divisions--East and West. The divisions have the following revenues and expenses:

	East			West
Sales	$	601,000		$	504,000
Variable costs		229,000			298,000
Traceable fixed costs		149,500			190,000
Allocated common corporate costs		126,600			154,000
Net operating income (loss)	$	95,900		$	(138,000	)

The management of Spring Water is considering the elimination of the West Division. If the West Division were eliminated, its traceable fixed costs could be avoided. Total common corporate costs would be unaffected by this decision. Given these data, the elimination of the West Division would result in an overall company net operating income (loss) of:

A. 95,900

B. -58,100

C.-138,000

D.-42,100