You run a business with three branches. Here are the branches' performance figures. \begin{tabular}{|l|r|r|r|r|} \hline & A & B & C \\ \hline Revenue & 40,000 & 110,000 & 68,000 \\ \hline Variable costs & 33,000 & 54,000 & 55,000 \\ \hline Fixed costs & & & \\ \hline Property tax & 3,000 & 17,000 & 12,000 \\ \hline Marketing & 5,000 & 5,000 & 5,000 \\ \hline Depreciation & 7,000 & 7,000 & 7,000 \\ \hline Total costs & 48,000 & 83,000 & 79,000 \\ \hline Net income & (8,000) & 27,000 & (11,000) \\ \hline \end{tabular} Marketing and depreciation are split evenly across the three branches and cannot be avoided if a branch is closed. All other costs and revenues are avoidable if a branch is closed. Should we close A? Should we close C