Valber Company is considering eliminating its Phone division. The company allocates fixed costs based on sales. If the Phone division is dropped, all of its variable costs are avoidable, and $166,000 of its fixed costs are avoidable. The impact on Valber's income from eliminating the Phone division is: Multiple Choice $21,000decrease $166,000 increase $166,000 decrease $31,000 increase $14,000 decrease