You are provided with the following information relating to four different departments in a business. The four departments are in the same building, for which the business has signed a long-term lease.

	Department A	Department B	Department C	Department D
Revenue	100,000	120,000	60,000	80,000
Costs	(50,000)	(80,000)	(80,000)	(90,000)
Profit / Loss	50,000	40,000	(20,000)	(10,000)

The business is thinking of closing one of the departments to save costs. Assume that the business's fixed costs of 100,000 are spread evenly among the cost figures of the four departments.

Which department should the business shut down?