Vernon Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold.

Advertising expense $83,000

Supervisory salaries 178,000

Allocation of companywide facility-level costs 56,000

Original cost of building 128,000

Book value of building 57,000

Market value of building 87,000

Maintenance costs on equipment 71,000

Real estate taxes on building 15,000

Required

Determine the amount of avoidable cost associated with the segment.