Valdez Company is considering eliminating its kitchen division, which reported an operating loss of $59,000 for the past year as shown below. Segment Income (Loss) Sales $ 1,160,000 Variable costs 864,000 Contribution margin 296,000 Fixed costs 355,000 Income (loss) $ (59,000) If the kitchen division is dropped, all $864,000 of its variable costs are avoidable, and $213,000 of its fixed costs are avoidable. The impact on Valdezs income from eliminating this business segment would be